ASTM E2131-2009 Standard Practice For Addressing and Reporting Loss Damage or Destruction of Tangible Property《财产丢失、损害或破坏评估的标准实施规程》.pdf

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1、Designation: E2131 09Standard Practice forAddressing and Reporting Loss, Damage, or Destruction ofTangible Property1This standard is issued under the fixed designation E2131; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year

2、 of last revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice focuses on addressing and reporting loss,damage, or destruction (LDD) of tangible property.1.2 LDD e

3、vents are key aspects of risk management.Projecting the possibility or probability of LDD, discovering,disclosing, reporting, managing, and minimizing LDD is acritical and economic factor in the success of the owning orholding entity. This practice also establishes acceptable levelsof LDD.1.3 LDD ev

4、ents are often discovered as a result of aphysical inventory or other audit. An actual LDD event canoccur at any time during the property life cycle.1.4 LDD events resulting from natural disasters or otherincidents beyond the control of an entity are not subject to thecriteria in 1.7. Reporting LDD

5、events is required.1.5 Natural degradation or normal wear and tear are notconsidered LDD events and are not addressed in this practice(they may, however, be considered in establishing residualvalue).1.6 Loss, damage, and destruction, while three completelydifferent events, are addressed as one for t

6、he purposes of thispractice.1.7 This practice does not address situations where LDD isan expected outcome, for example, destructive testing.1.8 Assessing pecuniary liability for loss, damage, or de-struction is not addressed in this practice; such assessments aresubject to law.1.9 This standard does

7、 not purport to address all of thesafety concerns, if any, associated with its use. It is theresponsibility of the user of this standard to establish appro-priate safety and health practices and determine the applica-bility of regulatory limitations prior to use.2. Referenced Documents2.1 ASTM Stand

8、ards:2E2132 Practice for Physical Inventory of Durable, Move-able PropertyE2135 Terminology for Property and Asset ManagementE2279 Practice for Establishing the Guiding Principles ofProperty ManagementE2378 Practice for the Recognition of Impaired or RetiredPersonal PropertyE2608 Practice for Equipm

9、ent Control Matrix (ECM)3. Terminology3.1 DefinitionsFor definitions relating to property andasset management, refer to Terminology E2135.3.1.1 book value, nthe net amount at which an asset orliability is carried on the books of account. E21353.1.2 custodial records, nmemoranda in any form writtenor

10、 electronic that documents the life cycle of property.E21353.1.3 fair value, nis the amount at which the asset(liability) could be bought (incurred) or sold (settled) in acurrent transaction between willing parties, that is, other thanin a forced or liquidation sale. E21353.1.4 tangible property, np

11、roperty having physical exist-ence and hence capable of being valued monetarily. Propertyother than intangible property. E21353.2 Definitions of Terms Specific to This Standard:3.2.1 acquisition cost, nthe cost to buy goods, services, orassets, minus discounts and adding associated costs (except for

12、taxes).3.2.2 entity, nan agency, company, or institution.3.2.3 normal wear and tear, nwear on a property itemthat takes place with normal or reasonable use for which theitem is intended or provided.1This practice is under the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is th

13、e direct responsibility of Subcommittee E53.04 onReutilization and Disposal.Current edition approved Sept. 1, 2009. Published October 2009. Originallyapproved in 2001. Last previous edition approved in 2001 as E2131 01. DOI:10.1520/E2131-09.2For referenced ASTM standards, visit the ASTM website, www

14、.astm.org, orcontact ASTM Customer Service at serviceastm.org. For Annual Book of ASTMStandards volume information, refer to the standards Document Summary page onthe ASTM website.1Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959, United States.3.2.4

15、 risk, nconcept that denotes a potential negativeimpact.3.2.5 risk assessment, ndetermination of quantitative orqualitative value of risk related to a concrete situation and arecognized threat.3.2.6 risk management, nstructured approach to manag-ing uncertainty through risk assessment, developing st

16、rategiesto manage it, and mitigation of risk using managerial resources.3.2.7 low risk property, nassets that are monitored andcontrolled at the discretion of asset managers and typicallyconsists of low risk expendable or durable equipment andtooling valued under $5000 excluding sensitive, controlle

17、d,serially managed, or mission essential property.4. Summary4.1 This practice has to do with addressing and reportingloss, damage, and destruction of tangible property.5. Significance and Use5.1 LDD is an indicator of the effectiveness of operations.Excessive LDD can indicate poor internal managemen

18、t andcontrols, policy or procedural weaknesses, or lack of compli-ance, any one of which can impact entity profitability, missionperformance, or reputation.5.2 Addressing and reporting LDD provides a guideline foraction for decision makers.5.3 Though the term equipment is used consistentlythroughout

19、 this practice, this process may be used for the otherclasses of property, for example, material.6. Procedure6.1 Entities adopting this practice must establish entityspecific policies and procedures implementing this practice.These policies and procedures must be established in light ofPractices E21

20、32, E2279, E2378, and E2608 and TerminologyE2135.6.2 Entity policies and procedures will be developed withspecial attention to Practice E2608. Practice E2608 establishesequipment control classes (ECCs)five classifications orgroupings of equipment based on the consequences of the lossof control of th

21、e equipment:6.2.1 Equipment Control Class 1Consequence of loss ofcontrol is a societal safety/security impact, which is character-ized by negative societal safety or security impact.6.2.2 Equipment Control Class 2Consequence of loss ofcontrol is a personal safety/security impact, which is charac-ter

22、ized by negative personal safety or security impact that doesnot rise to the level of a societal safety or security impact.6.2.3 Equipment Control Class 3Consequence of lossof control is an operational impact, which is characterized bynegative operational impact that does not rise to the level of ap

23、ersonal or societal safety or security impact.6.2.4 Equipment Control Class 4Consequence of loss ofcontrol is a compliance impact, which is characterized bynegative compliance with applicable laws regulations or otherrelevant internal or external guidance that does not rise to thelevel of an operati

24、onal impact.6.2.5 Equipment Control Class 5Consequence of loss ofcontrol is not discernible, which is characterized by having novisible or recognizable impact on the organization.6.3 Entity policies and procedures will, in light of PracticeE2608:6.3.1 Establish specific guidelines for evaluating and

25、 mea-suring LDD,6.3.2 Define when and how investigations are conducted,6.3.3 Define when and how corrective action is appropriateand to be effected, and6.3.4 Define the LDD reporting process.7. Calculation of LDD Ratios7.1 Method 1Divide the annual (fiscal year) losses by theaverage amount of like p

26、roperty (ECC1, ECC2, etc., or asdefined in entity procedures) on hand (annual losses/averageamount of like property).7.1.1 For example, if ther youaverage monthly amountduring the fiscal year of ECC3 assets on hand is 10 000 lineitems at $140 million, and losses for the same year equal 100items at $

27、200 000, the loss ratio for ECC3 assets is 1 % lineitems and 0.14 % dollars.7.2 Method 2Calculate LDD at the end of a physicalinventory by comparing physical inventory results with custo-dial records. Include this analysis as part of the inventoryreconciliation process. This method can be applied to

28、 thevarious types of property inventoried, or to any one particulartype or item of inventory (such as a particular line item ofmaterial).8. Acceptable LDD Ratios8.1 The following are firm criteria:8.1.1 The acceptable LDD ratio for property in ECC1 is0%.8.1.2 The acceptable LDD ratio for property in

29、 ECC2 is0.5 % (dollar value or quantity).8.1.3 The acceptable LDD ratio for property in ECC3 is 1 %(dollar value or quantity).8.2 Entities must establish acceptable LDD ratios for ECC4in accordance with applicable law, regulation or contractualguidance, otherwise 3 % (dollar value or quantity).8.3 E

30、ntities may establish criteria more stringent that thoseshown in 8.1. For example, for sensitive property, or otherproperty regardless of dollar value.9. Reporting LDD Events9.1 Reporting LDD for tangible property in ECC1, ECC2,ECC3, or ECC4 is required. Entity policies and proceduresmust establish

31、how, when, and in what timeframe for internalreporting for entity owned tangible property. Reporting ofECC5 property may be required if determined necessary bycustomer requirements, for example, a contractual require-ment.9.2 Entity policies and procedures must establish how,when, what format and in

32、 what timeframe for external report-ing for equipment not owned by the entity.9.3 Information to be considered for inclusion in LDDreports includes, but is not limited to:E2131 0929.3.1 Description of item(s) that were lost, damaged, ordestroyed, along with identification number(s), based upon thecu

33、stodial or property records (see Terminology E2135) (ifavailable);9.3.2 Whether the item(s) need to be or are able to bereplaced or repaired;9.3.3 Age of the item(s), if known, and the extent used;9.3.4 Cost data. If actual cost data is unavailable, providereasonable estimates;9.3.4.1 Acquisition co

34、st of the item(s).9.3.4.2 Book value, if applicable.9.3.4.3 Replacement cost of the item(s), at fair value, ifreplacement is indicated.9.3.4.4 Repair cost of the item(s), if repair is indicated.9.3.4.5 The fair value of the item(s).9.3.4.6 Associated costs, such as damage to collocated/adjacent item

35、s, the environment, etc.9.3.5 Date and time of occurrence, probable cause, andactions taken;9.3.6 Known interests in commingled property (when prop-erty not owned by the entity is involved);9.3.7 Insurance considerations, if any, concerning the LDD;9.3.8 Information to determine if the occurrence wa

36、s or wasnot reasonably preventable as well as suggested actions, oractions taken, to prevent any future, similar occurrence;9.3.9 Means by which the entity came into possession ofproperty to which the entity did not have title, for example, acontractual document; and9.3.10 Any other pertinent facts

37、or extenuating circum-stances relevant to determine liability and responsibility forrepair or replacement.10. Keywords10.1 damage; destruction tangible property; LDD; lossASTM International takes no position respecting the validity of any patent rights asserted in connection with any item mentionedi

38、n this standard. Users of this standard are expressly advised that determination of the validity of any such patent rights, and the riskof infringement of such rights, are entirely their own responsibility.This standard is subject to revision at any time by the responsible technical committee and mu

39、st be reviewed every five years andif not revised, either reapproved or withdrawn. Your comments are invited either for revision of this standard or for additional standardsand should be addressed to ASTM International Headquarters. Your comments will receive careful consideration at a meeting of th

40、eresponsible technical committee, which you may attend. If you feel that your comments have not received a fair hearing you shouldmake your views known to the ASTM Committee on Standards, at the address shown below.This standard is copyrighted by ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959,United States. Individual reprints (single or multiple copies) of this standard may be obtained by contacting ASTM at the aboveaddress or at 610-832-9585 (phone), 610-832-9555 (fax), or serviceastm.org (e-mail); or through the ASTM website(www.astm.org).E2131 093