1、Designation: E2604 09E2604 15Standard Practice forData Characteristics of Equipment RecordsAsset 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 rev
2、ision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.INTRODUCTIONThe successful life-cycle management of property Equipment “Assets” (hereby known as assetwithin this practice) requires sever
3、al key tools, one of which is the individual equipmentasset record.Using the essential data elements will provide a basis for the establishment of this record. Optionaldata elements may be used to accomplish various levels of compliance that may be required by theowners of the equipment.asset.1. Sco
4、pe1.1 This practice presents both essential and optional data elements contained within an asset record.1.2 This practice is not intended to be used for the creation of material asset records.1.2 This practice presents both essential and optional data elements contained within an equipment record.1.
5、3 Essential data elements are requisite and shall be included in a equipmentan asset record to ensure efficient, effectivemanagement and control of equipmentassets and to provide information regarding the status to management, users, or customers.1.4 Optional data elements are applicable to equipmen
6、tasset records depending upon the needs of the entity. Not all optionaldata elements are required or applicable to all entities.1.5 The division of data elements into essential and optional data elements allows this practice to be applied across a widespectrum of applications.1.6 This standard does
7、not purport to address any contractual requirements imposed upon the entity. It is the responsibility ofthe user of this standard to ensure that all contractual requirements are met.1.7 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the r
8、esponsibilityof the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatorylimitations prior to use.2. Referenced Documents2.1 ASTM Standards:2C1154 Terminology for Non-Asbestos Fiber-Reinforced Cement ProductsE2135 Terminology for Pro
9、perty and Asset ManagementE2306 Practice for Disposal of Personal PropertyE2379 Practice for Property Management for Career Development and Training (Withdrawn 2013)33. Terminology3.1 Definitionsfor general terminology related to property management systems, see Terminology E2135.3.1.1 accountable e
10、ntity, nentity having the equipment and obliged to accept responsibility.3.1.2 acquisition cost, npurchase price paid for property and any appropriate subsequent improvements to it and includes cashpaid or fair value received and material amounts of preparation cost such as inspection, test, and ins
11、tallation. E23791 This practice is under the jurisdiction of ASTM Committee E53 on Asset Management and is the direct responsibility of Subcommittee E53.02 on Data Management.Current edition approved April 15, 2009Jan. 1, 2015. Published May 2009February 2015. Originally approved in 2009. Last previ
12、ous edition approved in 2009 asE260409. DOI: 10.1520/E2604-09.10.1520/E2604-15.2 For referencedASTM standards, visit theASTM website, www.astm.org, or contactASTM Customer Service at serviceastm.org. For Annual Book of ASTM Standardsvolume information, refer to the standards Document Summary page on
13、 the ASTM website.3 The last approved version of this historical standard is referenced on www.astm.org.This document is not an ASTM standard and is intended only to provide the user of an ASTM standard an indication of what changes have been made to the previous version. Becauseit may not be techni
14、cally possible to adequately depict all changes accurately, ASTM recommends that users consult prior editions as appropriate. In all cases only the current versionof the standard as published by ASTM is to be considered the official document.Copyright ASTM International, 100 Barr Harbor Drive, PO Bo
15、x C700, West Conshohocken, PA 19428-2959. United States13.1.3 data element, nindividual fact collected to populate information for the equipment record.3.1.4 date manufactured, nyear item was built by manufacturer that is usually displayed on the back of the item.3.1.5 date placed in service, ndate
16、the equipment is put into operation.3.1.6 description, na statement or an account describing something.3.1.7 disposal, nprocesses involved in the removal of personal property from the property accounting system after assignmentfor utilization, donation, sale, abandonment, or destruction. E23063.1.8
17、disposal method, na process utilized to transfer or dispose items.3.1.9 disposition date, na specific date on which the item was disposed.3.1.10 disposition document, ndocument evidencing method of equipment record retirement.3.1.10 disposal method, na process utilized to transfer or dispose items.3
18、.1.11 financial data, nitems of information pertaining or relating to monetary expenditures.3.1.12 identification (ID) number, nan assigned identifier which one or more of the following can be ascertained: ownership,classification, part, serial, model, description, contract, or unique organization d
19、esignation.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 manufacturer to describe the product.3.1.16 model number, nan item number for a finish
20、ed good; this number may encompass other parts such as a users manual.3.1.17 parent/child identification (ID) number, nassociation of a uniquely identified item number whereby the child is thelower-level item identification number and the parent is the higher-level item number.3.1.18 part number, na
21、 combination of numbers, letters, and symbols assigned by a designer, a manufacture, or vendor toidentify a specific part or item of material.3.1.19 receipt date, nactual date equipment is received.3.1.20 risk of loss, nthe degree to which an entity is held liable for the loss of damage, destruction
22、, or theft of equipment.3.1.21 serial number, na unique number assigned for identification of a single piece that will never be repeated for similarpieces.3.1.22 status, nexisting state of equipment during the life cycle (for example, active, excess, surplus, or retired).3.1.23 unit of measure, nsin
23、gle quantity or determinate amount adopted as a standard of measurement for other amounts orquantities of the same kind.3.1.24 user, nthe person utilizing the equipment during day to day operation.3.1.24.1 DiscussionIn some organizations the user and the property custodian may be the same individual
24、 or different individuals. Identification of auser or custodian should not be the individuals Social Security Number.3.2 Definitions of Terms Specific to This Standard:3.2.1 equipment, na tangible asset that is functionally complete for its intended purpose, is durable, and is nonexpendable;equipmen
25、t does not ordinarily lose its identity or become a component part of another article when put into use.3.2.2 identification (ID) number, nthe assignment of a number by which one or more of the following can be ascertained:ownership, classification, part, serial, model, description, contract, or uni
26、que organization designation.4. Summary of Practice4.1 The equipmentasset record provides a compilation of both essential and optional data elements.4.2 This is a practice for data elements included in the record, not the data entered into the record. For example, if informationregarding an essentia
27、l data element is unknown, the entry will be “unknown” or similar.4.3 The equipmentasset data elements for individual record requirements are based upon the legal obligation with the owner ofthe equipment.5. Significance and Use5.1 Essential data elements shall be included in the equipmentasset reco
28、rd to provide efficient and effective management ofproperty.E2604 1525.2 Optional data elements are part of the record depending on the entitys need or owners requirements, or both. Optional dataelements are not limited to those cited in this practice.5.3 Use of this practice will result in greater
29、efficiency in the management of equipmentassets including its monitoring,performance of physical inventories, self assessments, self-assessments, disposition, etc.6. Data Elements6.1 Essential Data ElementsEssential data elements that shall be used in equipmentasset record(s). They are:6.1.1 Identif
30、ication number (unique or equivalent),6.1.2 Description,6.1.3 Receipt date,6.1.4 Unit acquisition cost, and6.1.5 Location.6.2 Optional Data ElementsOptional data elements may be used as desired and are not limited to those cited in this practice.They are (but are not limited to):6.2.1 Model number,6
31、.2.2 Manufacturer,6.2.3 Disposal information,6.2.4 Physical inventory date,6.2.5 Physical inventory date,6.2.5 Owner,6.2.6 Unit of measure,6.2.7 Maintenance,6.2.8 Manufacture date,6.2.9 Part number,6.2.10 Reference document,6.2.11 Serial number,6.2.12 User, and6.2.13 Additional identification.7. Rec
32、ord Format Design7.1 The formatting, that is, the order of sequence or arrangement of the data elements contained in this practice, is at thediscretion of the entity using this practice.8. Report8.1 Reports should be based on the individual outcomes required for property management.9. Keywords9.1 as
33、set; data elements; equipment; equipment records; property; recordsASTM 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 advised that determination of the validity of any
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