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ASTM_E_2279_-_15.pdf

1、Designation:E227915Standard Practice forEstablishing the Guiding Principles of Property AssetManagement1This standard is issued under the fixed designation E2279;the number immediately following the designation indicates the year oforiginal adoption or,in the case of revision,the year of last revisi

2、on.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 covers the creation of a set of guidingprinciples to be applied to the practice of property manage-ment.These principles

3、 will enunciate the objectives and intentof the property(also known as“asset”)managementcommunity,stress simplified procedures,promote less ratherthan more,judgment rather than“by-the-book”decisions,andencourage the adoption of“best practices.”1.2 The acceptance of these guiding principles has thepo

4、tential to foster a problem-solving mentality within theproperty management community,encourage the use of inno-vative and cost-effective practices,create greater commonalitybetween government and industry practices,and increase theability of organizations to respond to changing needs andbusiness co

5、nditions.1.3 The potential economic and practical benefits of oper-ating in a manner consistent with a set of guidelines outweighconcerns about the loss of predictability,uniformity,andconsistency.1.4 The intent of this practice is to provide property man-agement guidance for tangible personal prope

6、rty;however,many of the principles appropriately apply to other types ofproperty.2.Referenced Documents2.1 ASTM Standards:2E2131 Practice forAddressing and Reporting Loss,Damage,or Destruction of Tangible PropertyE2132 Practice for Inventory Verification:Electronic andPhysical Inventory of AssetsE21

7、35 Terminology for Property and Asset Management2.2 Federal Standards:3Federal Accounting Standards Advisory Board(FASAB)Statement of Federal Financial Accounting Concepts 1:Objectives of Federal Financial ReportingFederal Acquisition RegulationsFederal Management RegulationsPublic Law 107-217 Codif

8、ied as“Title 40 of the U.S.Code”4Securities Exchange Act of 1934 Title 15,Section 78m(b)(2)(A)Securities and Exchange Commission Staff Account-ing Bulletin No.99,Materiality(1999)2.3 Financial Accounting Standards Board(FASB)Docu-ments:5ASC 360 Property,Plant,and EquipmentPrior to recodi-fication gu

9、idance contained in FASB 144FASB 144 Accounting for the Impairment or Disposal ofLong-Lived AssetsFASB Statement Concepts No.2 Qualitative Characteristicsof Accounting Information3.Terminology3.1 DefinitionsFor definitions relating to property andasset management,refer to Terminology E2135.3.1.1 acq

10、uisition cost,npurchase price paid for propertyand any appropriate subsequent improvements to it.Includescash paid or fair value received and material amounts ofpreparation cost such as inspection,testing,and installation.3.1.2 agency,ngovernment organization,regardless oflevel(federal,state,or loca

11、l).1This practice is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.01 on ProcessManagement.Current edition approved Jan.1,2015.Published January 2015.Originallyapproved in 2003.Last previous edition approved in 2009 as E2279 09.D

12、OI:10.1520/E2279-15.2For 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 Document Summary page onthe ASTM website.3Available from U.S.Government Printing Office

13、 Superintendent of Documents,732 N.Capitol St.,NW,Mail Stop:SDE,Washington,DC 20401,http:/www.access.gpo.gov.4Previously known as the Federal Property and Administrative Services Act of1949.5Available from Financial Accounting Standards Board(FASB),401 Merritt 7,Norwalk,CT 06856-5116,http:/www.fasb.

14、org.Copyright ASTM International,100 Barr Harbor Drive,PO Box C700,West Conshohocken,PA 19428-2959.United States1 3.1.3 best value,nexpected outcome of an action,in theentitys estimation,which provides the greatest overall benefit.Federal Acquisition Regulations63.1.4 careandhandling,nincludesthecos

15、tsofcompleting,repairing,converting,rehabilitating,operating,preparing,preserving,protecting,insuring,packing,storing,conserving,and transporting of property,andin the case ofproperty that is dangerous to public health,safety,andsecuritydestroying or rendering the property useless for itsoriginal pu

16、rpose.3.1.5 company,na for-profit organization.3.1.6 entity,nan agency,institution,or organization,orany component thereof.3.1.7 excess propertyproperty no longer required by theowning entity.3.1.8 expendable property,nitems that may be expended,used up in service,also items that may be more easily,safely,and economically replaced than applying significant efforts andresources to rescue,salvage,maintain,control,or protect.3.1.8.1 DiscussionThe timing and level of control iscircumstantial.Example

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