Advice 1: Where to get copper for delivery in scrap metal

The collection of scrap metal and sending it for recycling not only benefits nature and the environment, but can become a very good additional earnings. Every year the range of accepted scrap metal grows, and requirements for cutting and the purity of raw materials is reduced. On the background of increasing prices for secondary raw materials, knowledge on cutting of old appliances can bring real income.
Copper scrap on the receiving end
Before disposing of old appliances, you can benefit from them in the truest sense of the word. Most appliances contain non-ferrous metals, which can be very beneficial to take it in special points of reception. Of course, examining only their own broken equipment to earn a lot of money will fail, but if you approach the matter seriously and collect scrap metal for relatives, friends, and landfills, that can significantly replenish the family budget.

The main sources of copper.

One of the most costly and common metals in consumer electronics is copper. This particular metal more than others attracts the attention of collectors of scrap, because of its high cost and wide application due to its properties.
For example, the old tube TV may contain copper parts weighing up to 1.5 kg Worse with the new models of solid-state televisions, but they can gather up to 0.5 kg of copper. Still a good content of copper coil and spare parts different compression refrigerators and electric motors, the copper content of up to 1 kg. But it often happens that the brass fittings they are inside the aluminum or worse cast housing that involves the use of "grinder" and greatly complicates the extraction of copper scrap.
You can get copper for delivery in scrap metal and in such a device as: transformers, starters, relays, magnetic starters, fluorescent fittings, lamps. The yield of pure metal in these items is not too large, but due to their high prevalence and widespread application relate to a fairly attractive sources of non-ferrous scrap.

How to collect copper?

To optimize the collection of scrap metal it is necessary to develop algorithm collect magnisoderjasimi devices, their delivery to the place of parse, the parse and course delivery at the point of admission. The major sources of copper scrap include landfills, construction sites, and abandoned the transformer box. Location parsing and storage can serve as a garage. It is certainly possible to conduct analysis directly on site, but you have to carry all the necessary tools, so this option is suitable only if you have a car.
To get copper for delivery in scrap metal that's still half of the case. Most important it is profitable to sell the extracted metal. During the year prices for non-ferrous metal scrap can vary greatly and since summer is the main season of extraction of copper, to take her in this period is not very desirable. It is better to store the extracted copper to the winter and to wait for higher prices of admission, so it is possible it is more profitable to take the copper to scrap.

Advice 2: How to get copper

Copper (Cuprum) is a chemical element in the I-th group of the periodic system of Mendeleev, with atomic number 29 and atomic mass 63,546. Most often, the copper has a valence of II and I, at least – III and IV. In the periodic system copper is in the fourth period and group IB. This includes such metals of noble birth as gold (Au) and silver (Ag). Now we will describe the methods of obtaining copper.
Pure copper is almost never found, so extract it from this and similar ores
The industrial production of copper is a complicated and multistage process. The extracted metal is crushed, and then cleaned of the waste material through the use of the flotation method of enrichment. Next, the resulting concentrate (20-45% copper) is subjected to firing in the stove with air blowing. After firing to form the candle. It is a solid which contains many impurities in metals. Melt the candle in reverberatory or electric furnace. After this smelting slag is formed in addition to the matte, containing 40-50% copper.
Matte is then subjected to conversion. This means that the matte is blown heated compressed oxygen-rich air. Add flux quartz (SiO2 sand). When you convert unwanted iron sulfide FeS go into the slag and are separated in the form of sulfur dioxide SO2. At the same time will oxidize the cuprous sulfide Cu2S. The next stage will be to form the Cu2O oxide that will react with the copper sulfide.
As a result of all these operations will turn out blister copper. The content of the copper in it is about 98,5-99,3% by weight. Blister copper is subjected to refining. This process in the first stage is the melting of copper and passing through the resulting melt of oxygen. Contained in copper impurities more active metals immediately react with oxygen, turning immediately in the oxide slags.
In the final part of the process of obtaining copper, it is subjected to electrochemical refining in a solution of sulfur dioxide. Blister copper is the anode and the cleaned cathode. With this treatment precipitates the impurities less active metals, that are present in blister copper. Impurities more reactive metals have to remain in the electrolyte. It should be noted that the purity of copper cathode that passed all stages of purification, reaches 99.9%, and even more.

Advice 3: How to capitalize scrap

Many organizations face the problem of capitalization of scrap metal that appeared as a result of the activities of the company. The scrap must be debit and be reflected in the balance sheet.
How to capitalize scrap
First inventory, making the act and surrendered after scrap using 10 account 20 Debit and Credit. When making use receipt order M-11, and after the scrap metal will be delivered, please note the revenue account 91. Remember that when posting you need to consider the price. As it take the market value or an estimate of use. To do this, make a few calls points of reception of scrap metal and ask at what price you can accept.
If your company any of the equipment fell into disrepair, and the Commission, it was decided to surrender it for disposal, this procedure will be different. First sign a contract with the respective enterprise. Then write out the waybill indicating the waste, but without specifying the weight. Then get a certificate from the host organization, which includes the weight and price of scrap metal. Do transaction: debit 91.2, credit of 10.6, the price quote in accordance with the cost of possible implementation. Revenue from the delivery of metal spend as follows: debit 76.1, 91.1 credit. Transaction debit 91.3 – credit 68.25 charge VAT from the received revenue.
If the scrap metal was just found on the territory of the organization and does not apply to the activities of the enterprise can proceed as follows. To sign the agreement of transfer of metal from natural persons, then surrendered it according to the previous example, and then can take the scrap to the receiving point. Don't forget that all income should be reflected in the transactions. Also, carefully review the Tax code and find out whether the scrap metal you found, benefits under the VAT. Otherwise, you still have to pay tax.
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