1、Designation:E213510a(Reapproved 2017)1Standard Terminology forProperty and Asset Management1This standard is issued under the fixed designation E2135;the number immediately following the designation indicates the year oforiginal adoption or,in the case of revision,the year of last revision.A number
2、in parentheses indicates the year of last reapproval.Asuperscript epsilon()indicates an editorial change since the last revision or reapproval.1NOTESection 2 was updated and terms were placed in Section 3 editorially in March 2019.1.Scope1.1 This terminology covers traditional property manage-ment d
3、efinitions and some of the terms introduced in additionalasset management standards that are used most often andconsidered most important.As new standards are developed,new terms will be added to this terminology in future revisions.1.2 This international standard was developed in accor-dance with i
4、nternationally recognized principles on standard-ization established in the Decision on Principles for theDevelopment of International Standards,Guides and Recom-mendations issued by the World Trade Organization TechnicalBarriers to Trade(TBT)Committee.2.Referenced Documents2.1 ASTM Standards:2E2132
5、 Practice for Inventory Verification:Electronic andPhysical Inventory of AssetsE2221 Practice for Administrative Control of Property(Withdrawn 2011)3E2306 Guide for Disposal of Personal Property AssetsE2452 Practice for Equipment Management Process Matu-rity(EMPM)ModelE2453 Practice for Determining
6、the Life-Cycle Cost ofOwnership of Personal PropertyE2495 PracticeforPrioritizing AssetResourcesinAcquisition,Utilization,and DispositionE2499 Practice for Classification ofAsset Location Informa-tionE2604 Practice for Data Characteristics of Equipment AssetRecordE2606 Practice for Receipt Notificat
7、ion as a Result ofTangible Asset MovementE2607 Practice for Cannibalization/Reclamation of Service-able Equipment Components to Support Demand Require-mentsE2608 Practice for Equipment Control Matrix(ECM)E2674 Practice for Assessment of Impact of Mobile DataStorage Device(MDSD)Loss(Withdrawn 2015)3E
8、2675 Practice for Property Management System OutcomesE2715 Practice for Moveable Property StorageE2811 Practice for Management of Low Risk Property(LRP)E2812 Practice for Uniform Data Management in AssetManagement Records SystemsE2936 Guide for Contractor Self Assessment for U.S.Gov-ernment Property
9、 Management SystemsE2962 Guide for Fleet ManagementE3015 Guide for Management of Customer-Owned PropertyAssets in Possession of Supplier,Contractor or Subcon-tractor2.2 Other Documents:Auditing Standard No.2 An Audit of Internal Control OverFinancial Reporting Performed in Conjunction With anAudit o
10、f Financial Statements4Federal Acquisition Regulation(FAR)Part 45 Clause52.245-1 Government Property5GAO-12-331G Government Auditing Standards6International Standard on Assurance Engagements(ISAE)3402 Assurance Reports on Controls at a Service Organi-zation7OMB Circular A-123 Managements Responsibil
11、ity for In-ternal Control81This terminology is under the jurisdiction of Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.06 on Terminol-ogy.Current edition approved May 1,2017.Published May 2017.Originallyapproved in 2001.Last previous edition approved in 2017 a
12、s E2135 10a(2017).DOI:10.1520/E2135-10AR17E01.2For 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.3The last approved v
13、ersion of this historical standard is referenced onwww.astm.org.4Available from Public Company Accounting Oversight Board(PCAOB),1666K Street,NW,Washington,DC 20006-2803,http:/www.pcaobus.org.5Available from U.S.General Services Administration(GSA),1800 F Street,NW Washington,DC 20405,http:/www.gsa.
14、gov/regulations.6Available from U.S.Government Publishing Office(GPO),732 N.Capitol St.,NW,Washington,DC 20401,http:/www.gpo.gov.7Available from International Federation of Accountants(IFAC),529 5thAvenue,New York,NY 10017,http:/www.ifac.org.8Available from Office of Management and Budget(OMB),725 1
15、7th Street,NW,Washington,DC 20503,http:/www.whitehouse.gov/omb.Copyright ASTM International,100 Barr Harbor Drive,PO Box C700,West Conshohocken,PA 19428-2959.United StatesThis international standard was developed in accordance with internationally recognized principles on standardization established
16、 in the Decision on Principles for theDevelopment of International Standards,Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade(TBT)Committee.1 3.Terminology3.1 Terms and Definitions:abandon,vto give up all and any future claim to rights orinterest in property.abandoned property,nproperty of any type over which therightful owner has relinquished possession and any claim ofan ownership interest.abatement,na reduction or cancellation of an assessed tax.AB