ASTM E2671-2010 Standard Practice for Defining Movements Shipments and Transfers of Tangible Property《定义有形资产移动 装运 和转移的标准操作规程》.pdf

1、Designation: E2671 10Standard Practice forDefining Movements, Shipments, and Transfers of TangibleProperty1This standard is issued under the fixed designation E2671; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of last

2、revision. 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 defines and clarifies the differences be-tween movements, shipments, and transfers of tangible prop-erty to s

3、upport the goals and mission of the entity.1.2 This practice is intended to be applicable and appropri-ate for tangible property holding entities.1.3 This practice contains information on movements, ship-ments, and transfers as defined herein and includes other termsfrom Terminology E2135.1.4 This p

4、ractice enables effective and consistent commu-nication across entities through standard use of the terminol-ogy.1.5 This practice does not include actual instructions ordirections on how to complete or conduct movements, ship-ments, or transfers.1.6 For the purpose of clarification and communicatio

5、n,shipment and movement are considered two different activitiesin this practice.1.7 The values stated in SI units are to be regarded asstandard. No other units of measurement are included in thisstandard.1.8 This standard does not purport to address all of thesafety concerns, if any, associated with

6、 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 Standards:2E2135 Terminology for Property and Asset Management3. Terminology3.1

7、 DefinitionsFor definitions relating to property andasset management, refer to Terminology E2135.3.1.1 movement, nact or process of physically relocatingtangible property from one location, internal area, or person toanother within an entitys site, generally regarded as an onsitelocation change.3.1.

8、2 movement document, nany document created torecord the movement of tangible property with proper autho-rization, for example, internal entity specific forms, moveorder, hand receipt, etc., used to update and support recordsestablished and maintained for management and audit pur-poses.3.1.3 shipment

9、, nact or process of transporting tangibleproperty from one person, organization, or entity to an offsitelocation.3.1.4 shipping document, nany document created to ac-complish the shipment of tangible property, for example, entityspecific forms, commercial or government bills of lading,client specif

10、ic forms, government specific forms, etc., and usedto update and support records established and maintained formanagement and audit purposes.3.1.5 transfer, nconveyance of right, title, interest, orobligation in tangible property from one person, organization,or entity to another and can occur with

11、or without financialobligation or physical movement.3.1.6 transfer document, nany document created to au-thorize or reference proper authorization for a transfer andrecord the transfer of tangible property, for example, entityspecific forms, client specific forms, customer specific forms,etc., and u

12、sed to update and support records established andmaintained for management and audit purposes.4. Summary of Practice4.1 This practice establishes definitions and clarificationabout property movements, shipments, and transfers bothwithin an entity and externally to other entities while support-ing th

13、e goals and mission of any entity responsible for tangibleproperty.4.2 This practice enables property management personnel tounderstand and distinguish the differences between the con-cepts of movement, shipment, and transfer.4.3 This practice gives entities who conduct movements,shipments, and tran

14、sfers a common vocabulary with which tocommunicate.1This practice is under the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is the direct responsibility of Subcommittee E53.01 onProcess Management.Current edition approved Oct. 1, 2010. Published November 2010. DOI:10.1520/E26

15、71-10.2For 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.1Copyright ASTM International, 100 Barr Harbor Drive, P

16、O Box C700, West Conshohocken, PA 19428-2959, United States.4.4 Understanding of this practice and use of referenceddocuments should provide auditable documents for proof ofmovements, shipments, and transfers.4.5 Entities adopting this practice should establish entityspecific policies or procedures

17、implementing this practice.5. Significance and Use5.1 Movement is the act or process of physically relocatingtangible property from one location, internal area, or person toanother within an entitys site, generally regarded as an onsitelocation change.5.1.1 Movement applies to tangible property relo

18、catedwithin an entitys facility, for example, building and roomchanges within one site.5.1.2 Movement is recorded by means of internal entitymovement documents such as move orders or hand receipts.All movement must be authorized and documented.5.1.3 Movement typically does not include any change toa

19、ccountability or ownership but may include a change inresponsibility and stewardship.5.1.4 Movement documents are used to update and supportrecords established and maintained for management and auditpurposes.5.2 Shipment is the physical relocation of tangible propertyfrom one facility, geographical

20、location, customer, or entity, orany combination thereof, to another and may or may notinclude a transfer of accountability. Typically a shipmentwould include a change in responsibility or stewardship. Forinformation on transfers, see 5.3.5.2.1 A shipment of property from one facility or site toanot

21、her, to a supplier, to a customer, or to a consignee requirespreparation of a shipping document, for example, an entitys orcarriers shipping document, customer, client or governmentforms, etc.5.2.2 Shipping documents used to update property recordsare retained as auditable documents.5.2.3 For the pu

22、rpose of this practice, shipment is relocationof an item offsite and movement is a location change onsite.However shipment may be considered the same as movementin regard to the updating of an entitys property records in thatboth actions cause a change to location information.5.2.4 Shipments require

23、 compliance with federal, state andlocal laws and regulations, including, where applicable, exportlaws and regulations as promulgated by Government entities.5.3 Transfers of tangible assets typically include a convey-ance of right, title, interest, or accountability (and possiblyresponsibility or st

24、ewardship, or both) in those assets from oneperson, organization, or entity to another.5.3.1 Transfers require proper approval or authorization, orboth, consistent with the involved entitys organizational struc-ture in accordance with any client requirements.5.3.2 Transfer documents may include the

25、following: entityspecific forms, client specific forms, government specificforms, etc.5.4 Some of these processes may occur simultaneously. Forinstance movement or shipment may also include a transfer ofcustodianship, accountability, stewardship, or responsibilityand vice versa.6. Keywords6.1 accoun

26、tability; asset; equipment; moveable property;movement; ownership; property; shipment; tangible property;transferASTM International takes no position respecting the validity of any patent rights asserted in connection with any item mentionedin this standard. Users of this standard are expressly advi

27、sed that determination of the validity of any such patent rights, and the riskof infringement of such rights, are entirely their own responsibility.This standard is subject to revision at any time by the responsible technical committee and must be reviewed every five years andif not revised, either

28、reapproved or withdrawn. Your comments are invited either for revision of this standard or for additional standardsand should be addressed to ASTM International Headquarters. Your comments will receive careful consideration at a meeting of theresponsible technical committee, which you may attend. If

29、 you feel that your comments have not received a fair hearing you shouldmake your views known to the ASTM Committee on Standards, at the address shown below.This standard is copyrighted by ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959,United States. Individ

30、ual reprints (single or multiple copies) of this standard may be obtained by contacting ASTM at the aboveaddress or at 610-832-9585 (phone), 610-832-9555 (fax), or serviceastm.org (e-mail); or through the ASTM website(www.astm.org). Permission rights to photocopy the standard may also be secured from the ASTM website (www.astm.org/COPYRIGHT/).E2671 102