1、Designation:E260415Standard Practice forData Characteristics of Equipment Asset Record1This standard is issued under the fixed designation E2604;the number immediately following the designation indicates the year oforiginal adoption or,in the case of revision,the year of last revision.A number in pa
2、rentheses indicates the year of last reapproval.Asuperscript epsilon()indicates an editorial change since the last revision or reapproval.INTRODUCTIONThe successful life-cycle management of Equipment“Assets”(hereby known as asset within thispractice)requires several key tools,one of which is the ind
3、ividual asset record.Using the essentialdata elements will provide a basis for the establishment of this record.Optional data elements may beused to accomplish various levels of compliance that may be required by the owners of the asset.1.Scope1.1 This practice presents both essential and optional d
4、ataelements contained within an asset record.1.2 This practice is not intended to be used for the creationof material asset records.1.3 Essential data elements are requisite and shall be in-cluded in an asset record to ensure efficient,effective manage-ment and control of assets and to provide infor
5、mation regard-ing the status to management,users,or customers.1.4 Optional data elements are applicable to asset recordsdepending upon the needs of the entity.Not all optional dataelements are required or applicable to all entities.1.5 The division of data elements into essential and optionaldata el
6、ements allows this practice to be applied across a widespectrum of applications.1.6 This standard does not purport to address any contrac-tual requirements imposed upon the entity.It is the responsi-bility of the user of this standard to ensure that all contractualrequirements are met.1.7 This stand
7、ard does not purport to address all of thesafety concerns,if any,associated with its use.It is theresponsibility of the user of this standard to establish appro-priate safety and health practices and determine the applica-bility of regulatory limitations prior to use.2.Referenced Documents2.1 ASTM S
8、tandards:2C1154 Terminology for Non-Asbestos Fiber-Reinforced Ce-ment ProductsE2135 Terminology for Property and Asset ManagementE2306 Practice for Disposal of Personal PropertyE2379 Practice for Property Management for Career Devel-opment and Training(Withdrawn 2013)33.Terminology3.1 Definitionsfor
9、 general terminology related to propertymanagement systems,see Terminology E2135.3.1.1 accountable entity,nentity having the equipmentand obliged to accept responsibility.3.1.2 acquisition cost,npurchase price paid for propertyand any appropriate subsequent improvements to it and in-cludes cash paid
10、 or fair value received and material amounts ofpreparation cost such as inspection,test,and installation.E23793.1.3 data element,nindividual fact collected to populateinformation for the equipment record.3.1.4 date manufactured,nyear item was built by manu-facturer that is usually displayed on the b
11、ack of the item.3.1.5 date placed in service,ndate the equipment is putinto operation.1This practice is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.02 on DataManagement.Current edition approved Jan.1,2015.Published February 201
12、5.Originallyapproved in 2009.Last previous edition approved in 2009 as E260409.DOI:10.1520/E2604-15.2For referenced ASTM standards,visit the ASTM website,www.astm.org,orcontact ASTM Customer Service at serviceastm.org.For Annual Book of ASTMStandards volume information,refer to the standards Documen
13、t Summary page onthe ASTM website.3The last approved version of this historical standard is referenced onwww.astm.org.Copyright ASTM International,100 Barr Harbor Drive,PO Box C700,West Conshohocken,PA 19428-2959.United States1 3.1.6 description,na statement or an account describingsomething.3.1.7 d
14、isposal,nprocesses involved in the removal ofpersonal property from the property accounting system afterassignment for utilization,donation,sale,abandonment,ordestruction.E23063.1.8 disposal method,na process utilized to transfer ordispose items.3.1.9 disposition date,na specific date on which the i
15、temwas disposed.3.1.10 disposition document,ndocument evidencingmethod of equipment record retirement.3.1.11 financial data,nitems of information pertaining orrelating to monetary expenditures.3.1.12 identification(ID)number,nan assigned identifierwhich one or more of the following can be ascertaine
16、d:ownership,classification,part,serial,model,description,contract,or unique organization designation.3.1.13 location,na designated area for a specific purpose.3.1.14 manufacturer,nparty that manufactures,fabricates,or produces materials or products.C11543.1.15 model name,nnomenclature used by the manufac-turer to describe the product.3.1.16 model number,nan item number for a finishedgood;this number may encompass other parts such as a usersmanual.3.1.17 parent/childidentification(ID)number,nasso
