1、Designation:E213211Standard Practice forInventory Verification:Electronic and Physical Inventory ofAssets1This standard is issued under the fixed designation E2132;the number immediately following the designation indicates the year oforiginal adoption or,in the case of revision,the year of last revi
2、sion.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 addresses inventory verification whichincludes either physically or electronically confirming theexistence,location,an
3、d quantity of assets.1.2 Inventory verification is a key element in the assetmanagement process.1.3 The appropriate level to track assets is best expressed inPractices E2499 and E2608.Different types of assets may bemanaged or tracked at different levels of control,as noted inPractice E2608.The loca
4、tion specificity required for an inven-tory verification should match the location specificity requiredby the entitys asset management procedures or other control-ling command media.1.4 Inventory verification requires proper planning andexecution.Depending on the type and scope,the inventoryverifica
5、tion can involve significant dedication of resources.Entities should ensure that the value earned from an inventoryverification is equal to or greater than the costs of thededication of resources.2.Referenced Documents2.1 ASTM Standards:E2131 Practice forAddressing and Reporting Loss,Damage,or Destr
6、uction of Tangible PropertyE2135 Terminology for Property and Asset ManagementE2499 Practice for Classification of Asset Physical LocationInformationE2604 Practice for Data Characteristics of Equipment Re-cordsE2608 Practice for Equipment Control Matrix(ECM)E2674 Practice for Assessment of Impact of
7、 Mobile DataStorage Device(MDSD)Loss3.Terminology3.1 DefinitionsFor definitions relating to property andasset management,refer to Terminology E2135.3.1.1 independence,nfree from conflict of interest.3.1.2 independent data source,ninformation that is au-tonomous from the official record.3.1.3 invento
8、ry verification,nphysically or electronicallyconfirming the existence and location of an asset or group ofassets.3.1.4 overage,nassets that are located during the inven-tory verification that were not previously recorded.3.1.5 reconciliation,nthe process of comparing the assetsand associated data co
9、llected during the inventory verificationagainst the entitys assets record information.3.1.5.1 DiscussionThe reconciliation serves to verify ex-istence of assets contained in the official records and theaccuracy of the data maintained on the records,with correctiveaction taken as necessary.3.1.6 sho
10、rtage,nassets that are not located during theinventory verification that were previously recorded.4.Significance and Use4.1 Inventory verification is conducted to accomplish one ormore of the following:4.1.1 Assess the accuracy of asset records,4.1.2 Update asset records,4.1.3 Assess asset loss expe
11、rience,4.1.4 Identify process inconsistencies,and4.1.5 Provide the status of the verified assets for reportingpurposes.4.2 A properly conducted inventory verification providesdata that may be used to report,at a minimum,that quantity onrecord equal quantities on hand.4.2.1 Identifying shortages is c
12、ritical for assessing theentitys asset management system.4.3 During the inventory verification,record deficiencies,such as incorrect locations or other descriptive information thatmay be identified.These records should be corrected as part ofthe reconciliation phase.4.4 Assets may be located during
13、the inventory verificationprocess for which a record does not exist.Records should becreated upon identification of these assets to ensure assetaccountability.1This practice is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of E53.01 on Process Manag
14、ement.Current edition approved Dec.1,2011.Published January 2012.Originallyapproved in 2001.Last previous edition approved in 2007 as E2132 01(2007).DOI:10.1520/E2132-11.Copyright ASTM International,100 Barr Harbor Drive,PO Box C700,West Conshohocken,PA 19428-2959.United States1 4.5 Inventory verifi
15、cation serves as a deterrent to loss,theft,damage,and misuse so those responsible for assets perceivethat they will be held accountable for such assets,and will berequired to produce proof of existence of those assets on aperiodic basis.4.6 An inventory verification may include identification orveri
16、fication of additional information,such as use,condition,status,serial number confirmation,model confirmation,manu-facturer confirmation,assigned user,year of manufacture,etc.5.Physical Inventory Planning:5.1 General:5.1.1 Detailed planning,coordination,and adequate super-vision are necessary to ensure success of the inventory verifi-cation.Written procedures for planning,conducting,and rec-onciling are requisite to conducting a successful inventoryverification.Inventory verifications should be
