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Normas ASTM – AENOR
ASTM E2306-03

ASTM E2306-03

Standard Practice for Utilization and Disposal of Personal Property

Fecha:
2011-06-13 /Historical
Superseeded by:
Significance and Use:

Continuing emphasis by interested stakeholders demands that an organization dispose of excess assets in the most economical and efficient manner possible.

An efficient personal property utilization and disposal program will result in economies of operation that are essential in today’budget environment.

Each of the property life cycle phases are interdependent of each other and when properly managed can minimize property accountability problems for an organization. However, many organizations only recognize the property process as being important as long as the property is useful. When property reaches the disposal stage, organizations often fail to control excess and surplus property.

Scope:

1.1 This standard encompasses how excess and surplus personal property is utilized, donated, sold, abandoned or destroyed.

1.2 Disposal is the final step in the final phase of the Personal Property Management Life Cycle. Disposal is a cost effective means to transfer property from accountability records of an organization. Until disposal action occurs and is properly documented, the property remains on organizational property and financial records and therefore subject to costly cyclic inventories.

1.3 This standard does not include disposal requirements specific to state or federal environmental or security regulations. However, this standard enables an organizational to align or integrate state, federal, or its own requirements.

Keywords:
abandonment; destruction; disposal; donation; excess; sale; surplus
44,81
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