ASTM E2131-2016 Standard Practice for Addressing and Reporting Losses of Tangible Property《处理和报告有形财产损失的标准实施规程》.pdf

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1、Designation: E2131 09E2131 16Standard Practice forAddressing and Reporting Loss, Damage, or DestructionLosses of Tangible 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 rev

2、ision, the year 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) losses of tang

3、ible property.1.2 LDD eventsLoss occurrences are key aspects of risk management. Projecting the possibility or probability of LDD,losses,discovering, disclosing, reporting, managing, and minimizing LDD losses to a reasonable extent is a critical and economic factorin the success of the owning or hol

4、ding entity. This practice also establishes acceptable levels of LDD.losses.1.3 LDD events Losses are often discovered as a result of an occurrence, a physical inventory or other inventory, propertycustodian or entity self-assessment, or external audit. An actual LDD eventloss occurrence can occurbe

5、 at any time during theproperty life cycle.1.4 LDD events resulting from natural disasters or other incidents beyond the control of an entity are not subject to the criteriain 1.7. Reporting LDD events is required.1.5 Natural degradation or normal wear and tear are not considered LDD events and are

6、not addressed in this practice (they may,however, be considered in establishing residual value).1.6 Loss, damage, and destruction, while three completely different events, are addressed as one for the purposes of thispractice.1.7 This practice does not address situations where LDD is an expected out

7、come, for example, destructive testing.1.4 Assessing pecuniary and determining financial liability for loss, damage, or destruction losses is not addressed in thispractice; such assessments are generally subject to law.individual contracts or other arrangements.1.5 This standard does not purport to

8、address all of the safety concerns, if any, associated with its use. It is the responsibilityof the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatorylimitations prior to use.2. Referenced Documents2.1 ASTM Standards:2E2132 Practi

9、ce for Inventory Verification: Electronic and Physical Inventory of AssetsE2135 Terminology for Property and Asset ManagementE2279 Practice for Establishing the Guiding Principles of Property Asset ManagementE2378 Practice for the Recognition of Impaired or Retired Personal PropertyE2608 Practice fo

10、r Equipment Control Matrix (ECM)E3015 Guide for Management of Customer-Owned Property Assets in Possession of Supplier, Contractor or Subcontractor2.2 ISO Standard:3ISO 31000 Risk Management2.3 Federal Standard:4FAR Federal Acquisition Regulations1 This practice is under the jurisdiction of ASTM Com

11、mittee E53 on Asset Management and is the direct responsibility of Subcommittee E53.04 on Reutilization andDisposal.Current edition approved Sept. 1, 2009April 1, 2016. Published October 2009May 2016. Originally approved in 2001. Last previous edition approved in 20012009 asE2131 01.E2131-09. DOI: 1

12、0.1520/E2131-09.10.1520/E2131-16.2 For referencedASTM standards, visit theASTM website, www.astm.org, or contactASTM Customer Service at serviceastm.org. For Annual Book of ASTM Standardsvolume information, refer to the standards Document Summary page on the ASTM website.3 Available from National In

13、stitute of Standards and Technology (NIST), 100 Bureau Dr., Stop 1070, Gaithersburg, MD 20899-1070, http:/www.nist.gov.4 Available from http:/farsite.hill.af.mil.This document is not an ASTM standard and is intended only to provide the user of an ASTM standard an indication of what changes have been

14、 made to the previous version. Becauseit may not be technically possible to adequately depict all changes accurately, ASTM recommends that users consult prior editions as appropriate. In all cases only the current versionof the standard as published by ASTM is to be considered the official document.

15、Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959. United States12.4 Other Document:5Risk Management Guide for DOD Acquisition, Sixth Edition3. Terminology3.1 DefinitionsFor definitions relating to property and asset management, refer to Terminology E

16、2135.3.1.1 book value, nthe net amount at which an asset or liability is carried on the books of account. E21353.1.2 custodial records, nmemoranda in any form written or electronic that documents the life cycle of property. E21353.1.3 fair value, nis the amount at which the asset (liability) could b

17、e bought (incurred) or sold (settled) in a currenttransaction between willing parties, that is, other than in a forced or liquidation sale. E21353.1.4 tangible property, nproperty having physical existence and hence capable of being valued monetarily. Property otherthan intangible property. E21353.2

18、 Definitions of Terms Specific to This Standard:3.2.1 acquisition cost, nthe cost to buy goods, services, or assets, minus discounts and adding associated costs (except fortaxes).relevant costs based upon accounting standards.3.2.2 entity, nan agency, company, or institution.3.2.3 equipment, ntangib

19、le item that is functionally complete for its intended purpose, durable, nonexpendable, and neededfor the performance of a contract. Equipment is not intended for sale, and does not include material, real property, special testequipment, or special tooling. FAR Part 453.2.4 loss of property, nuninte

20、nded, unforeseen or accidental loss, damage, or destruction of property that reduces theexpected economic benefits of the property.3.2.4.1 DiscussionLoss of property does not include occurrences such as purposeful destructive testing, obsolescence, normal wear and tear, ormanufacturing defects. Loss

21、 of property includes, but is not limited to:(1) Items that cannot be found after a reasonable search;(2) Theft;(3) Damage resulting in unexpected harm to property requiring repair to restore the item to usable condition; or(4) Destruction resulting from incidents that render the item useless for it

22、s intended purpose or beyond economical repair, and(5) Significant loss variances beyond contractual arrangements within a material management and accounting system. Adaptedfrom FAR Part 45.1013.2.5 low-risk property, nassets that are monitored and controlled at the discretion of asset managers and

23、typically consistsof low risk tagged items, for example children of equipment, special tools, and children of special test equipment valued under$5000, excluding sensitive, controlled, customer serially managed, or mission essential property.3.2.5.1 DiscussionLow-risk property does not include expen

24、dable or expended materialin that these items are expected to be depleted duringperformance. (Be aware, the $5000 threshold may be increased based upon internal policy or arrangements with customers.) Thedefinition and management of low-risk property should be included in the entitys property plan a

25、nd procedures. Many factors maycontribute for an item to be determined low risk. For example, a $700.00 laptop computer with its data appropriately encryptedand its essential data properly backed up should be a low-risk property item. If, on the other hand, this items data are not encryptedor backed

26、 up, it is probably not low-risk property and as it may be sensitive property. Within a property plan, when discussinglow-risk or low-value property, entities may establish different thresholds for entity property versus customer property.3.2.6 normal wear and tear, nwear on a property item that tak

27、es place with normal or reasonable use for which the item isintended or provided.3.2.7 not found status, nstatus of an item during an inventory, or otherwise, that has not been located and a reasonablereconciliation or search has not been performed and this determination of when an item changes from

28、 a “not found” status to a“loss” status is made by asset managers based upon facts, circumstances, schedule, materiality, and the professional judgment andcertainty of the asset manager.3.2.7.1 Discussion5 Available from Defense Acquisition University, 9820 Belvoir Road, Fort Belvoir, VA 22060-5565,

29、http:/www.dau.mil/publications/publicationsDocs/RMG%206Ed%20Aug06.pdf.E2131 162Items in a not found status (frequently referred to with like type terms (for example, missing and cannot locate) are not a loss, norshould clerical errors or omissions be reported as a loss. For an item to be reported as

30、 a loss there should be a reasonable certaintythat the item, based upon facts and circumstances, is a valid (more than 80 % certainty) loss. (See Practice E2279 regardingreports.) Careful consideration should be used in some circumstances to determine if a loss has occurred, for example: A uniquespe

31、cial tooling item under contact closeout is at a warehouse awaiting proper disposal. Somehow between a warehouse worker andthe scrap dealer the item was inadvertently taken as scrap and was not recoverable. There is no known future use for the item asspecial tooling. The item was expected to be scra

32、pped eventually but not in this manner, as standard processes were not followed.Is this a reportable loss? No, as there is no economic harm. The incident may result however, in notifying the propertys ownerand an internal corrective action request being issued. The timing and the resources used to l

33、ocate items not found is determinedupon the facts and circumstances of the situation, including costs, schedule, criticality of identified use and business rhythm. Inany event, practices and cost should remain reasonable.3.2.8 reasonable, naction is reasonable if, in its nature and amount, it does n

34、ot exceed that which would be incurred by aprudent person in the conduct of competitive business. Adapted from FAR Part 313.2.9 representation, nstatement made by one of two contracting parties to the other, before or at the time of making thecontract, in regard to some fact, circumstance, or state

35、of facts pertinent to the contract, which is influential in bringing about theagreement. Blacks Law Dictionary63.2.10 risk, nconcept that denotes a potential negative impact.3.2.11 risk assessment, ndetermination of quantitative or qualitative value of risk related to a concrete situation and arecog

36、nized threat.3.2.12 risk management, nstructured approach to managing uncertainty through risk assessment, developing strategies tomanage it, and mitigation of risk using managerial resources.3.2.12.1 DiscussionA good primer on risk management that should be considered is the Risk Management Guide f

37、or DOD Acquisition.3.2.7 low risk property, nassets that are monitored and controlled at the discretion of asset managers and typically consistsof low risk expendable or durable equipment and tooling valued under $5000 excluding sensitive, controlled, serially managed,or mission essential property.4

38、. Summary4.1 This practice has to do with addressing and reporting loss, damage, and destruction of tangible property.4. Summary of Practice4.1 This practice pertains to the reporting of losses of tangible property. Owners of property are entitled to be properly andaccurately notified of losses to o

39、r of their property. These reports are important for accounting, possible replacement, recovery, andmanagerial and owner decision making. For internal control purposes, accurate reporting is necessary to achieve effective andefficient operations, reliable financial and operational reporting, and com

40、pliance to applicable laws and regulations.4.2 This practice recognizes the process by which an item is neither accounted for nor lost but in a not found status until theitem is found or determined lost.5. Significance and Use5.1 LDD is an indicator of Losses of property are indicators of the effect

41、iveness of operations. Excessive LDDlosses canindicate poor internal management and controls, policy or procedural weaknesses, or lack of compliance, any one of which canimpact entity profitability, missionhave a negative impact on profitability, mission, performance, or reputation.5.2 Addressing an

42、d reporting LDD provides a guideline for action forlosses provides indicators of needed potential action bydecision makers.5.3 Though the term equipment is used consistently throughout this practice, this process may be used for the other classes ofproperty, for example, material.raw material in inv

43、entory.5.4 This practice does not change any requirements that may be imposed through law, regulations, contract terms, andconditions.NOTE 1When this practice is submitted in response to a contract solicitation and evaluated as part of a contract award process, this practice may bedeemed a represent

44、ation.6 Available from http:/www.thelawdictionary.org.E2131 1636. Procedure6.1 Entities adopting this practice mustshall establish entity specific policies and procedures implementing this practice. Thesepolicies and procedures mustshall be established in light of Practices E2132, E2279, E2378, E260

45、8and, E2608Guide E3015, andTerminology E2135.6.2 Entity policies and procedures will be developed with special attention to Practice E2608. Practice E2608 establishesequipment control classes (ECCs)five classifications or groupings of equipment based on the consequences of the loss of controlof the

46、equipment:6.2.1 Equipment Control Class 1Consequence of loss of control is a societal safety/security impact, which is characterizedby negative societal safety or security impact.6.2.2 Equipment Control Class 2Consequence of loss of control is a personal safety/security impact, which is characterize

47、dby negative personal safety or security impact that does not rise to the level of a societal safety or security impact.6.2.3 Equipment Control Class 33Consequence of loss of control is an operational impact, which is characterized bynegative operational impact that does not rise to the level of a p

48、ersonal or societal safety or security impact.6.2.4 Equipment Control Class 4Consequence of loss of control is a compliance impact, which is characterized by negativecompliance with applicable laws regulationslaws, regulations, or other relevant internal or external guidance that does not rise tothe

49、 level of an operational impact.6.2.5 Equipment Control Class 5Consequence of loss of control is not discernible, which is characterized by having no visibleor recognizable impact on the organization.6.3 Entity policies and procedures will, in light of Practice E2608:6.3.1 Establish specific guidelines for evaluating and measuring LDD,losses,6.3.2 Define when and how investigations are conducted,6.3.3 Define when and how corrective action is appropriate and to be effected, andappropriate, and6.3.4 Define the LDD property loss reporting pro