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ASTM E2132-01(2007)

Заменен
Standard Practice for Physical Inventory of Durable, Moveable Property — 3 стр.
Значение и использование

Physical InventoryThe primary product of a physical inventory is a report identifying, at a minimum, which items were located and which were not. The number and value of unlocated items constitute an organization’loss experience, which is critical for assessing the organization’property control risk and success. Unlocated items that are capitalized on an organization’financial records are generally written off at the close of the inventory (and therefore physical inventories are important to ensuring that public financial statements are accurate). Physical inventories have several byproducts as well. During the inventory, record deficiencies, such as incorrect locations or unrecorded property items are identified; these records are corrected as part of the process. Finally, physical inventory serves as a deterrent to loss, theft, damage, and misuse as those responsible for property perceive that they will be held accountable for it and be required to produce it on a periodic basis. In summary, physical inventories are conducted to accomplish one or more of the following:

2.1.1 Assess the accuracy of property records,

2.1.2 Update property records,

2.1.3 Assess property loss experience,

2.1.4 Provide the status of capital items for financial reporting purposes, and

2.1.5 Deter misuse, loss, damage, and theft of property.

Область применения

1.1 This practice covers the physical inventory of durable, moveable property. Physical inventory is a vital part of a property control system.

ICS
13.120 Domestic safety / Безопасность в быту
Сборник ASTM
04.12 Building Constructions (II): E2112-latest; Sustainability; Asset Management; Technology and Underground Utilities / Строительство зданий (II): с E2112 и далее; Устойчивость; Система управления недвижимостью (системы эксплуатации зданий и сооружений); Технологии и Подземные коммуникации
Тематика
Asset Management