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Standard Practice for Addressing and Reporting Losses of Tangible Property
Name übersetzen
NORM herausgegeben am 1.8.2022
Bezeichnung normen: ASTM E2131-16(2022)
Ausgabedatum normen: 1.8.2022
SKU: NS-1069577
Zahl der Seiten: 4
Gewicht ca.: 12 g (0.03 Pfund)
Land: Amerikanische technische Norm
Kategorie: Technische Normen ASTM
Keywords:
damage, destruction, equipment, LDD, LDDT, loss, losses, low risk property, LTDD, reasonable cost, risk management, tangible property,, ICS Number Code 91.120.01 (Protection of and in buildings in general)
Significance and Use | ||||||||||||||||||
5.1?Losses of property are indicators of the effectiveness of operations. Excessive losses can indicate poor internal management and controls, policy or procedural weaknesses, or lack of compliance, any one of which can have a negative impact on profitability, mission, performance, or reputation. 5.2?Addressing and reporting losses provides indicators of needed potential action by decision makers. 5.3?Though the term equipment is used consistently throughout this practice, this process may be used for the other classes of property, for example, raw material in inventory. 5.4?This practice does not change any requirements that may be imposed through law, regulations, contract terms, and conditions. Note 1:?When this practice is submitted in response to a
contract solicitation and evaluated as part of a contract award
process, this practice may be deemed a representation.
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1. Scope | ||||||||||||||||||
1.1?This practice focuses on addressing and reporting losses of tangible property. 1.2?Loss occurrences are key aspects of risk management. Projecting the possibility or probability of losses, discovering, disclosing, reporting, managing, and minimizing losses to a reasonable extent is a critical economic factor in the success of the owning or holding entity. This practice also establishes acceptable levels of losses. 1.3?Losses are often discovered as a result of an occurrence, a physical inventory, property custodian or entity self-assessment, or external audit. An actual loss occurrence can be at any time during the property life cycle. 1.4?Assessing and determining financial liability for losses is not addressed in this practice; such assessments are generally subject to individual contracts or other arrangements. 1.5?This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use. 1.6?This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. |
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2. Referenced Documents | ||||||||||||||||||
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