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ASTM E2306-2011

个人财产的利用和处置用标准规程

Standard Practice for Disposal of Personal Property

适用范围:<p>Continuing emphasis by interested stakeholders demands that an entity dispose of surplus assets in the most economical and efficient manner possible.</p> <p>An efficient personal property reutilization and disposal program should be done in a manner consistent with the entity<span class=''unicode''>x2019;</span>s goals and objectives.</p><p id="s00002">1.1 This practice encompasses the disposal of surplus personal property and how surplus property is donated, sold, recycled, abandoned, or destroyed.</p> <p id="s00003">1.2 Disposal is the final step in the final phase of the Personal Property Management Cycle. Until the disposal action occurs and is properly documented, the property remains on an entity<span class=''unicode''>x2019;</span>s property and financial records and therefore subject to costly cyclic inventories.</p> <p id="s00004">1.3 This standard does not include specific requirements for the classification of or the disposal of scrap items or materials.</p> <p id="s10001">1.4 This standard does not include specific governmental disposal requirements, or environmental, or security regulations. However, this standard enables an entity to align or integrate those requirements into its own procedures.</p>

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