ASTM E2306-2003 Standard Practice for Utilization and Disposal of Personal Property《个人财产的利用和处置用标准规程》.pdf

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1、Designation: E 2306 03Standard Practice forUtilization and Disposal of Personal Property1This standard is issued under the fixed designation E 2306; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of last revision. A numbe

2、r 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 standard encompasses how excess and surpluspersonal property is utilized, donated, sold, abandoned ordestroyed.1.2 Disposal is the fin

3、al step in the final phase of thePersonal Property Management Life Cycle. Disposal is a costeffective means to transfer property from accountabilityrecords of an organization. Until disposal action occurs and isproperly documented, the property remains on organizationalproperty and financial records

4、 and therefore subject to costlycyclic inventories.1.3 This standard does not include disposal requirementsspecific to state or federal environmental or security regula-tions. However, this standard enables an organizational to alignor integrate state, federal, or its own requirements.2. Referenced

5、Documents2.1 ASTM Standards:E 2135 Terminology for Property and Asset Management2E 2279 Practice for the Guiding Principles of PropertyManagement22.2 Other References:The NPMA Federal Property ManualFederal Property and Administrative Services Act of 1949Federal Property Management RegulationsFedera

6、l Management Regulations3. Terminology3.1 Definitions:3.1.1 abandonment and destructionoccurs when the sur-plus personal property has reached the end of its useful life andno other disposal options are available.3.1.2 disposalthe processes involved in the removal ofpersonal property from the propert

7、y accounting system afterassignment for utilization, donation, sale, abandonment, ordestruction.3.1.3 donationsdirect transfer of title of surplus propertyto eligible donees and other specifically designated recipients.3.1.4 excesspersonal property that is no longer requiredby a program of an owning

8、 organization.3.1.5 salea method of disposing of surplus personalproperty, by the organization or under the direction of anotherauthorized source, where interest or ownership in the propertyis exchanged for monetary reimbursement that is retained bythe owning organization.3.1.6 screening periodthe p

9、eriod in which excess andsurplus personal property are made available for transfer ordonation to eligible recipients.3.1.7 surpluspersonal property no longer required by theowning organization.3.1.8 utilizationfinding another use for property alreadyowned.4. Summary of Practice4.1 Organizations will

10、 implement property managementsystems in accordance with ASTM Standard E 2221-01.4.2 The systems requirements for personal property dispo-sition should enable managers to make disposition decisionsthrough electronic means thereby assuring optimum returnsfrom funds invested in property.5. Significanc

11、e and Use5.1 Continuing emphasis by interested stakeholders de-mands that an organization dispose of excess assets in the mosteconomical and efficient manner possible.5.2 An efficient personal property utilization and disposalprogram will result in economies of operation that are essentialin todays

12、budget environment.5.3 Each of the property life cycle phases are interdependentof each other and when properly managed can minimizeproperty accountability problems for an organization. How-ever, many organizations only recognize the property processas being important as long as the property is usef

13、ul. Whenproperty reaches the disposal stage, organizations often fail tocontrol excess and surplus property.6. Management and Utilization of Property6.1 Organizations shall establish policies and implementaccountability systems to manage the utilization and disposalof personal property.1This practic

14、e is under the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is the direct responsibility of Subcommittee E53.04 onReutilization destruction; disposal; donation; excess;sale; surplusASTM International takes no position respecting the validity of any patent rights asserted in c

15、onnection with any item mentionedin 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 resp

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17、l consideration at a meeting of theresponsible 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,

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