1、Designation: E2306 11Standard Practice forDisposal of Personal Property1This standard is issued under the fixed designation E2306; 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 parentheses i
2、ndicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice encompasses the disposal of surplus per-sonal property and how surplus property is donated, sold,recycled, abandoned, or destroyed.1.2 Disposal
3、is the final step in the final phase of thePersonal Property Management Cycle. Until the disposalaction occurs and is properly documented, the property re-mains on an entitys property and financial records andtherefore subject to costly cyclic inventories.1.3 This standard does not include specific
4、requirements forthe classification of or the disposal of scrap items or materials.1.4 This standard does not include specific governmentaldisposal requirements, or environmental, or security regula-tions. However, this standard enables an entity to align orintegrate those requirements into its own p
5、rocedures.2. Referenced Documents2.1 ASTM Standards:2E2135 Terminology for Property and Asset ManagementE2279 Practice for Establishing the Guiding Principles ofProperty Management3. Terminology3.1 Definitions:3.1.1 abandonmentto give up all and any future claim torights or interest in surplus prope
6、rty.3.1.2 disposalthe processes involved in determining theappropriate disposition for surplus property, including removalof personal property from the property accounting system.3.1.3 destructionthe process of ruining the structure, or-ganic existence, or condition of items after consideration foru
7、tilization, donation, recycling, sale, or abandonment.3.1.4 donationsdirect transfer of title of surplus propertyto eligible donees and other specifically designated recipients.3.1.5 reutilizationfinding another use for property alreadyowned.3.1.6 saletrasnsfer of the ownership and title to property
8、from one entity to another for an agreed upon consideration.3.1.7 scrapproperty that has no value except for its basicmaterial content.3.1.8 screening periodthe period in which excess andsurplus personal property are made available for transfer ordonation.3.1.9 surpluspersonal property that is no lo
9、nger requiredby the owning entity; and for property belonging to the UnitedStates Government, it is determined by the General ServicesAdministration.4. Summary of Practice4.1 Organizational entities will implement property man-agement systems in accordance with Practice E2279 and useterminology cite
10、d in Terminology E2135.5. Significance and Use5.1 Continuing emphasis by interested stakeholders de-mands that an entity dispose of surplus assets in the mosteconomical and efficient manner possible.5.2 An efficient personal property reutilization and disposalprogram should be done in a manner consi
11、stent with theentitys goals and objectives.6. Management and Utilization of Property6.1 Entities shall establish policies and implement account-ability systems to manage the reutilization and disposal ofpersonal property.6.2 Property management systems should be capable ofsurveying its property need
12、s and determine what property is nolonger required by the entity.6.3 The disposal process for surplus personal propertyshould involve the following processes: reutilization, donation,recycling, sale, and abandonment or destruction, or any otherappropriate method.7. Assessing Personal Property7.1 Pro
13、perty should be screened throughout the entire entityfor potential reutilization in lieu of a new acquisition.8. Disposal of Surplus Personal Property8.1 Property not reutilized within an entity should bedisposed of in a manner that that provides the most benefit tothe entity.1This practice is under
14、 the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is the direct responsibility of Subcommittee E53.04 onReutilization and Disposal.Current edition approved May 1, 2011. Published June 2011. Originallyapproved in 2003 as E2306 03. DOI: 10.1520/E2306-11.2For referenced ASTM sta
15、ndards, 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, PO Box C700, West Conshohocken,
16、 PA 19428-2959, United States.8.2 Property disposal may consist of the following: dona-tion, recycling, sales, scrap, or any other means that benefitsthe entity9. Abandonment or Destruction of Personal Property9.1 Personal property that has not been reutilized, donated,recycled, or sold should be co
17、nsidered for abandonment ordestruction.9.2 Abandonment or destruction of personal property shallbe fully documented and provide a visible audit trail.9.3 In establishing justifications for abandonment and de-struction actions, entities should conclude that property meetsone of the following conditio
18、ns: (1) either has no commercialvalue, (2) the cost of handling and preparation of the propertyfor sale would be greater than the expected sale proceeds, (3)a law or contractual arrangement requires abandonment ordestruction action, or (4) written instructions by a duly autho-rized official (health,
19、 safety, law enforcement, etc.) directingabandonment or destruction action.9.4 Abandonment or destruction shall be performed in amanner that minimizes environmental impact. The abandon-ment or destruction of contaminated or hazardous materialsmust be compliant with applicable governmental laws orreg
20、ulations.10. Summary10.1 Although disposal activities may consume as much ofan entitys resources as other activities, rarely have they beenafforded as much attention. This standard promotes the impor-tance of cost-effective disposition of materials.10.2 The central objectives of this standard are to
21、 ensure (1)that property is fully utilized within an entity, and (2) that theflow of property within the disposal system takes place in atimely and efficient manner.11. Keywords11.1 abandonment; destruction; disposal; donation; reuti-lization; sale; surplusASTM International takes no position respec
22、ting the validity of any patent rights asserted in connection with any item mentionedin this standard. Users of this standard are expressly advised that determination of the validity of any such patent rights, and the riskof infringement of such rights, are entirely their own responsibility.This sta
23、ndard is subject to revision at any time by the responsible technical committee and must be reviewed every five years andif not revised, either reapproved or withdrawn. Your comments are invited either for revision of this standard or for additional standardsand should be addressed to ASTM Internati
24、onal Headquarters. Your comments will receive careful consideration at a meeting of theresponsible technical committee, which you may attend. If 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
25、.This standard is copyrighted by ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959,United States. Individual 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/).E2306 112
