The Emergency Intelligence Incinerator works via a small button pedestal, which opens an iris over the top of the incinerator (a reference to the Aperture Science logo). The flame symbol and the word "CAUTION" are inscribed around its rim. The incinerator may be related to the Diversity Furnace.
Another incinerator is featured in GLaDOS' chamber; Chell uses it to destroy all four of GLaDOS' Personality Cores.
It should be noted that the Intelligence Incinerator is only active when the iris is open; the flames stop after the iris closes.
Since, according to GLaDOS, "All Aperture technologies remain safely operational up to 4000 degrees Kelvin" [sic], the Emergency Intelligence Incinerator has to be at a higher temperature than that in order to actually incinerate their devices, as 4000 Kelvin is equivalent to 6740 degrees Fahrenheit (3727 degrees Celsius). This, if it were real life, would instantly kill any human as soon as it was opened.
The incinerator in Portal 2 is first seen in GLaDOS' ruined chamber. Shortly after GLaDOS is reawakened, she drops Chell into it in order to retrieve the dual Portal Device. This is also where it is revealed that the emergency intelligence incinerators lead down to a main incinerator chamber, far down in the Aperture Science facilities. Due to the speed at which things seem to be incinerated in Portal, portal technology could be used in the incinerators.
The Emergency Intelligence Incinerator is seen once again in the game's fifth chapter, within the facility's turret production lines. It is used to incinerate any defective turrets that failed its manufacturing process in basing off of the facility's template for the turrets. It is unknown whether or not this incinerator is related to the Turret Redemption Lines.
In the game, the Fact Sphere reports (correctly) that "tungsten has the highest melting point of any metal at 3,410 degrees Celsius." This calls into question what kind of material that Aperture technology is made of, or how long they can survive 4000 Kelvin (3727 degrees Celsius).