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ASTM E 2219 : 2002

ASTM E 2219 : 2002

Withdrawn

Withdrawn

A Withdrawn Standard is one, which is removed from sale, and its unique number can no longer be used. The Standard can be withdrawn and not replaced, or it can be withdrawn and replaced by a Standard with a different number.

Standard Practice for Valuation and Management of Moveable, Durable Property (Withdrawn 2009)

Available format(s)

Hardcopy , PDF

Withdrawn date

06-01-2009

Language(s)

English

Published date

07-10-2002

Publisher

American Society for Testing and Materials

CONTAINED IN VOL. 04.12, 2006 Covers the assignment of a value to property that provides an economic and logical basis for efficient and cost-effective property management.

1.1 This practice covers the assignment of a value to property that provides an economic and logical basis for efficient and cost-effective property management. This value should be the basis for allocating resources and developing and improving systems and processes for the acquisition, control, accounting and disposal of such property.

1.2 While acquisition cost and depreciation of property are useful and appropriate for financial accounting and reporting purposes, this information does not reflect the value of property to an organization or the costs and other damages the organization would incur if the property were lost, damaged, destroyed, or inappropriately released or handled. This financial information is therefore inadequate for property management purposes.

1.3 The degree to which property is controlled and the cost of that control must be reasonable and commensurate with the practical consequences of both a shortage; that is, the property not being available when needed due to loss, damage or destruction; or an overage; that is, maintaining inventories of excess property.

1.4 The valuation of property for the purposes of management and control is to be based upon the risks and costs of shortages and overages as well as the cost of owning property.

Committee
E 53
DocumentType
Standard Practice
Pages
3
PublisherName
American Society for Testing and Materials
Status
Withdrawn

ASTM E 2220 : 2002 Standard Practice for Establishing the Full Valuation of the Loss/Overage Population Identified During the Inventory of Moveable, Durable Property (Withdrawn 2009)
ASTM E 2379 : 2004 Standard Practice for Property Management for Career Development and Training (Withdrawn 2013)
ASTM E 2452 : 2012 : R2019 Standard Practice for Equipment Management Process Maturity (EMPM) Model

ASTM E 2132 : 2017 : REDLINE Standard Practice for Inventory Verification: Electronic and Physical Inventory of Assets
ASTM E 2131 : 2016 : REDLINE Standard Practice for Addressing and Reporting Losses of Tangible Property
ASTM E 2220 : 2002 Standard Practice for Establishing the Full Valuation of the Loss/Overage Population Identified During the Inventory of Moveable, Durable Property (Withdrawn 2009)

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