Under normal circumstances, most of the fixed assets will be sold or scrapped, and more will be sold as second-hand to companies in need to obtain a sum of money. Fixed assets such as computers, printers, production equipment, buses, surplus raw materials, accessories and products.

2. Transfer or invalidation of intellectual property rights

After the cancellation of an enterprise, fixed assets, such as patents and trademarks, will become invalid, and businesses can transfer them at low prices.

3. Debt settlement

Remember to sort out and liquidate the company's debts, whether there is any money owed to suppliers, whether there is any money owed by customers, who and how much. These all need to be liquidated.

4, accounting for the final tax payment

After all the reasonable and legal treatment, after accounting, how much income tax the company should pay. Don't cancel it just after cancellation, and don't forget to pay the final tax.

5. Liquidate the final balance

Liquidate the sale, transfer, debt, tax payment, company working capital, etc. One by one, and how much money the company has after going out for debt tax, until the final and final accurate balance.

6. Distribute to each shareholder according to the proportion of equity.

Finally, there is money sharing, which is mainly distributed by shareholders. Normally, it is distributed according to the proportion of the company's equity, and all the final funds of the company are returned to the individual shareholders.

Extended data:

First, fixed assets can be classified according to their economic use, use, ownership of property rights, physical form and service life.

1. According to economic purposes, it can be divided into two categories: production and operation and non-production and operation.

Fixed assets for production and operation refer to fixed assets that directly serve the whole process of production and operation, such as factories, machinery and equipment, warehouses, sales places and transport vehicles. Non-productive fixed assets refer to fixed assets that do not directly serve production and operation, but meet the material, cultural and welfare needs of employees, such as houses and equipment used in dormitory, canteen, nursery, kindergarten, bathroom, infirmary, library and scientific research.

2. According to the usage, it is divided into three categories: in use, unused and unnecessary.

Fixed assets in use refer to all kinds of fixed assets being used by enterprises, including machinery and equipment temporarily stopped due to seasonality and major repairs and stored in the user department for replacement. Unused fixed assets refer to new fixed assets that have not been put into use and fixed assets that have been approved to stop using. Unused fixed assets refer to the fixed assets that enterprises do not need and are ready to deal with.

3. According to the ownership of property rights, it can be divided into three categories: self-ownership, investment acceptance and lease-in.

Self-owned assets refer to all kinds of fixed assets owned by enterprises. Tenant's fixed assets refer to the fixed assets leased by an enterprise from the outside, which can be divided into operating leased assets and financing leased fixed assets. The ownership of operating leased assets does not belong to the lessee, while the ownership of financing leased fixed assets belongs to the lessee after it expires, and the lessee can manage it as its own assets, and depreciation should be accrued.

4. According to the physical form, it is divided into five categories: houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment.

5. According to the shortest service life of fixed assets, it is divided into 5 years, 10 years and 20 years.

Baidu encyclopedia-fixed assets