ASTM E2279-2003 Standard Practice for Establishing the Guiding Principles of Property Management《确立财产管理原理导则的标准实施规程》.pdf

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1、Designation: E 2279 03Standard Practice forEstablishing the Guiding Principles of PropertyManagement1This standard is issued under the fixed designation E 2279; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of last revis

2、ion. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon (e) indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice covers the creation of a set of guidingprinciples to be applied to the practice of property manage-ment. Such pri

3、nciples will enunciate the objectives and intentof the property community, stress simplified procedures, pro-mote less rather than more, judgment rather than “by-the-book” decisions, and encourage the adoption of “best prac-tices.”1.2 The acceptance of guiding principles has the potential tofoster a

4、 problem-solving mentality within the property man-agement community, encourage the use of innovative andcost-effective practices, create greater commonality betweengovernment and industry practices, and increase the ability oforganizations to respond to changing needs and businessconditions.1.3 The

5、 potential economic and practical benefits of oper-ating in a manner consistent with a set of guidelines outweighconcerns about the loss of predictability, uniformity, andconsistency.2. Referenced Documents2.1 ASTM Standards:E 2131 Practice for Assessing, Loss Damage, or Destruc-tion of Property2E 2

6、132 Practice for Physical Inventory of Durable, Move-able Property2E 2135 Terminology for Property and Asset Management2E 2219 Practice for Valuation and Management of Move-able, Durable Property2E 2220 Practice for Establishing the Full Valuation of theLoss/Overage Population Identified During the

7、Inventoryof Movable, Durable Property2E 2221 Practice for the Administrative Control of Property22.2 NPMA Standard:The NPMA Standard Property Book, Second Edition, Au-gust 200132.3 Federal Standards:GAO Manual for Guidance of Federal Agencies, Title 2,Accounting4Federal Property and Administrative S

8、ervices Act of 19494Federal Property Management Regulations4Federal Management Regulations4The Budget and Accounting Procedures Act of 19504Federal Acquisition Regulations4Securities Exchange Act of 1934 (Title 15 Section 78m(b)(2)(A)4Securities and Exchange Commission Staff Accounting Bul-letin No.

9、99, Materiality (1999)4Federal Accounting Standards Advisory Board (FASAB)Statement of Federal Financial Accounting Standards(SFFAS) No. 6, Accounting for Property, Plant, andEquipment4FAR Part Appendix Part 9900, Cost Accounting Standards43. Terminology3.1 Definitions of Terms Specific to This Stan

10、dard:3.1.1 acquisition cost, npurchase price paid for propertyand any appropriate subsequent improvements to it. Includescash paid or fair value received and material amounts ofpreparation cost such as inspection, testing, and installation.3.1.2 agency, ngovernment organization, regardless oflevel (

11、federal, state, or local).3.1.3 best value, nexpected outcome of an action, in theentitys estimation, which provides the greatest overall benefit(adapted from FAR 2.1).3.1.4 care and handling, nincludes the costs of complet-ing, repairing, converting, rehabilitating, operating, preparing,preserving,

12、 protecting, insuring, packing, storing, conserving,and transporting of property, and, in the case of property that isdangerous to public health, safety and security, destroying orrendering such property useless for its original purpose.3.1.5 company, nfor-profit organization.3.1.6 entity, nan agenc

13、y, institution or organization or anycomponent thereof.3.1.7 institution, nnot-for-profit, nongovernmental orga-nization.1This practice is under the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is the direct responsibility of Subcommittee E53.01 onProcess Management.Current e

14、dition approved May 10, 2003. Published May 2003.2Annual Book of ASTM Standards, Vol 04.12.3Available from the National Property Management Association, Inc., 1102Pinehurst Rd., Oaktree Center, Dunedin, FL 34698.4Available from U.S. Government Printing Office Superintendent of Documents,732 N. Capit

15、ol St., NW, Mail Stop: SDE, Washington, DC 20401.1Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959, United States.3.1.8 impairment or impairments, ncondition that existswhen the carrying amount of a long-lived asset (asset group)exceeds its fair valu

16、e.3.1.8.1 DiscussionAn impairment loss shall be recog-nized only if the carrying amount of a long-lived asset (assetgroup) is not recoverable and exceeds its fair value. Animpairment loss shall be measured as the amount by which thecarrying amount of a long-lived asset (asset group) exceeds itfair v

17、alue.3.1.9 materiality, nmagnitude of an omission or misstate-ment of accounting data that misleads financial statementreaders or decision makers. Materiality is judged both byrelative amount and by the nature of the item.3.1.9.1 DiscussionFor example, even a small theft by thepresident of a company

18、 is material. If an item is material, itshould be disclosed in the body of the financial statements orfootnotes. In determining whether items or amounts of cost arematerial or immaterial, the following quantitative and qualita-tive criteria should be considered where appropriate but no onecriterion

19、is necessarily determinative: (1) the absolute dollaramount involved, (2) the relationship between a cost item/occurrence and a cost objective, (3) the criticality of an item interms of importance or use, (4) the cumulative impact ofindividually immaterial items, and (5) the cost of administra-tive

20、processing.3.1.10 reasonable detail and reasonable assurance, nthatlevel of detail and assurance as would satisfy a prudent andknowledgeable asset manager.3.1.11 sensitive property, nSensitive personal propertyincludes all items, regardless of value, that require specialcontrol and accountability du

21、e to unusual rates of loss, theft ormisuse, or due to national security or export control consider-ations. Items include, but are not limited to, classified propertyor records, information technology equipment and componentswith memory capability, cameras, and communications equip-ment or anything e

22、lse that an entity determines to need specialcontrol or is subject to unusual rates of loss, theft, or misuse.The above classifications do not preclude entities from devel-oping additional personal property categories to effectivelymanage their programs.3.1.12 surplus personal property, nany excess

23、personalproperty not required for the needs and the discharge ofresponsibilities of any entity.4. Significance and Use4.1 It is the intent of these principles to provide guidance foran economical and efficient system for (1) the supply ofpersonal property, (2) the utilization of available property,

24、and(3) the disposal of property.4.2 Historically, property management practices have oftenreflected organizational or management processes that did notreflect “best practices.”4.3 One of the greatest challenges facing property managersis how to ensure that overly detailed and costly practices usedor

25、 proposed for the oversight of property assets are not adoptedas representing “best practices” or established as operatingpolicy.4.4 Property management practices must seek, when viewedin totality, to be effective and efficient, to the point at whichbenefits exceed the costs of operation.4.5 Often t

26、he key property management functions are basedon compliance with quantitative measures and, as such, com-pliance with “process” has become more important than thegoals that property management systems should seek toachieve.5. Management of Property5.1 Entities shall establish policies and management

27、 sys-tems for the acquisition, use, and disposal of property.5.2 Entities shall devise and maintain a system of internalmanagement controls sufficient to provide reasonable assur-ances that: transactions are executed in accordance withmanagements general or specific authorization; transactionsare re

28、corded as necessary in conformity with generally ac-cepted accounting principles; access is limited; and the re-corded accountability for property assets is compared withexisting assets at reasonable intervals and appropriate action istaken with respect to any differences.5.3 The maintenance of adeq

29、uate property records is afundamental responsibility of property asset managers.5.4 Property management and accountability books andrecords shall be kept in reasonable detail that accurately andfairly reflects the transactions and dispositions of the assets ofthe owner or owners agent.5.5 Property m

30、anagement activities should strive for andadopt best-in-class management practices and integrated man-agement systems and withstand external audit of their manage-ment systems.5.6 Property management systems will be designed todeliver on a timely basis the “best value” product to theorganization and

31、 its customers, while preserving the confi-dence of internal and external stakeholders.5.7 The degree to which property is controlled and the costsof control must be commensurate with the practical conse-quences of a shortage (non-availability of inventory) and thecriticality of an items loss, all i

32、n accordance with PracticeE 2221.5.8 Property management officials are to exercise personalinitiative and sound business judgment in providing the “bestvalue” services to meet the organizations needs.5.9 Property management officials may assume that if aspecific strategy, practice, policy, or proced

33、ure is in the bestinterest of the agency, company, institution, and stakeholdersand is not addressed in operating policies, a consensus standardnor prohibited by law, Executive Order or other regulation, thataction, in accordance with the strategy, practice, policy, orprocedure, is an acceptable exe

34、rcise of responsibility andauthority.5.10 For purposes of financial accounting, all propertyacquired or listed in an inventory should be identified as acapital expenditure, held in future inventory, or as an operatingexpense.5.11 The process of performing a physical inventory ofcontrolled assets is

35、a vital part of a property control system.E22790325.12 Entities shall maintain adequate inventory recordsaccountability systems for property under its control in accor-dance with Practice E 2132.5.13 Agencies, companies, and institutions should ensurethat inventory records control systems identify t

36、he economicand physical characteristics of all tangible assets that have aservice life in excess of two years and have a value consistentwith the guidelines in Practice E 2220 or established byindividual federal agencies.5.14 Property asset management and control systems shouldbe based on specific d

37、esired outcomes or process-orientedmetrics that encourage improved performance and effectivemanagement.5.15 Property asset management and control systems shouldbe established with clear, direct lines of authority and organi-zational accountability for performance and custodial care.5.16 Impairments

38、to property assets under the responsibili-ties assigned or delegated to managers shall be recorded andreported to the owner(s) of the assets as they occur.6. Utilization of Property6.1 Property management and accounting shall be per-formed in accordance with existing applicable consensusstandards.6.

39、2 Agencies, companies, and institutions shall have pro-grams to seek the best value in the long term in the use andmaintenance of property assets.6.3 Property management and accounting books and recordsshall be kept in reasonable detail that affords reasonableassurance that the system accurately ref

40、lects the transactionsand dispositions of the assets of the owner.6.4 All controlled property should be received, recordsestablished and maintained and marked so as to denote level ofcontrol, ownership, and other information that fulfills organi-zation objectives.6.5 An entity shall periodically sur

41、vey property under itscontrol to identify and report excess property.6.6 Administrative controls should be established based oninventory results and the property subject to such controlsshould be reassessed based on economic values other thanacquisition costs, all as described in Practice E 2219.6.7

42、 In establishing administrative controls, the materialityof the property subject to such controls should be considered.6.8 Projecting the possibility and probability of loss, dam-age, or destruction (LDD) as described in Practice E 2131 andminimizing such occurrences is a critical and economic facto

43、rin measuring the success of a property management activity.6.9 Systems should be established for the care and handlingof excess property.6.10 Reutilization of property assets should be viewed asthe first source of supply.6.11 Agencies, companies, and institutions shall have pro-grams to encourage t

44、he reutilization of property assets and tofacilitate the reassignment of property assets among organiza-tional elements when such property assets are determined to beno longer needed for the purposes originally intended. The fullcost of reutilization should not exceed the value of the item tobe reut

45、ilized.6.12 The costs of inventory control should be continuouslyassessed against inventory results and the system of inventorycontrol should be adjusted as the incidents of lost, damaged,and destroyed property increase or decrease (see PracticeE 2221).7. Disposal of Property7.1 Surplus property sho

46、uld be disposed of consistently withthe objectives of the owner and as promptly as possible.7.2 The preferred method of disposal by agencies should bedonation to eligible recipients. A secondary method of disposalshould be the public sale of property assets by auction(including Internet-based models

47、) or other means.7.3 A preferred method of disposal by companies andinstitutions should be public sale by auction (includingInternet-based models) or other means that maximizes thebenefit to the entity.7.4 All entities except as noted in 7.2 should attempt toprepare, handle, and market surplus prope

48、rty in a manner thatwill result in the maximum benefit to the organization.7.5 Agencies, companies, and institutions should allow forthe proceeds received from the sale of property assets to beapplied to offset the costs of the preparation, handling, andmarketing of surplus property, the original co

49、st objective thatpaid for the property or to depreciation expense.7.6 Abandonment, destruction, or donation may be anappropriate disposition action when the property asset has noresidual commercial value or when the estimated cost ofcontinued care and handling would exceed the anticipateproceeds from sale.7.7 Sensitive items shall be disposed of in a mannerconsistent with applicable laws and regulations and in amanner that minimizes uncertainties and maximizes benefits.8. Summary8.1 This standard concerns the creation of those fundamen-tal property asset management guid