Scrapping of Office Chairs in Units

The scrapping of office chairs in units should be carried out in accordance with the nature of the unit, the reasons for scrapping, and by following the corresponding lifespan regulations and procedures. Details are as follows:

I. Lifespan Regulations for Scrapping

1. Enterprise Units: The statutory depreciation lifespan is 5 years, with a residual value rate of 5%. If the actual scrapping occurs earlier than the statutory lifespan, the reasons for 'early scrapping' must be documented, typically due to quality differences or high usage intensity.
2. Government Units: According to Government Accounting Standard No. 3 and relevant notices from the Ministry of Finance, the depreciation lifespan of furniture should be no less than 15 years. For example, central administrative units specify that the minimum service lifespan for office chairs for department-level and division-level officials and below is 15 full years.

II. Reasons for Scrapping

1. Severe Damage: Such as wheel detachment, seat surface rupture, or failure of adjustment functions, rendering the chair unusable.
2. Excessive Repair Costs: Due to material aging or process defects, the economic viability of continued repairs is lower than that of replacing the chair.
3. Health Risks: Poor design (e.g., lack of lumbar support) or non-environmentally friendly materials (e.g., excessive formaldehyde) causing neck pain, respiratory discomfort, and other issues among employees.

III. Scrapping Process (Example from a Unit)

1. Application Submission: Log in to the website of the State-owned Assets Management Office and select the assets to be scrapped in the asset scrapping module of the 'Fixed Asset Management Platform' to send the application.
2. Approval and Appraisal: After approval by the unit's asset manager and supervisor, print the 'Application Form for Assets to be Scrapped', have it signed and stamped by the technical appraiser and supervisor, and submit it to the Asset Management Office of the State-owned Assets Management Office.
3. Review and Disposal: The State-owned Assets Management Office reviews the materials, organizes the recycling, and submits the disposal documents to the relevant departments. Key Requirements:

• The list of assets to be scrapped must fully match the physical quantity and serial numbers, and unauthorized disassembly is prohibited.
• The storage area must be clearly demarcated, and the assets must be sealed and stored until the handover to ensure that the asset status is consistent with the photographs and site inspection records, avoiding disputes.

IV. Practical Case Reference In September 2026, the Provincial Party Committee Organization Department publicly tendered for the disposal of a batch of scrapped office furniture (including office chairs), which was ultimately awarded to Anhui Senshuo Environmental Technology Co., Ltd. for 45 yuan. This case indicates that government units must dispose of scrapped assets through standardized procedures to ensure reasonable recovery of asset residual value.

Summary: The scrapping of office chairs in units requires strict differentiation between the lifespan standards of enterprise and government units, clear identification of the reasons for scrapping, and completion of the approval, appraisal, and disposal procedures in accordance with the process to ensure compliance and transparency in asset management.