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Description of ASTM-E2132 2011ASTM E2132 - 11Standard Practice for Inventory Verification: Electronic and Physical Inventory of AssetsActive Standard ASTM E2132 | Developed by Subcommittee: E53.01 Book of Standards Volume: 04.12 ASTM E2132Significance and Use Inventory verification is conducted to accomplish one or more of the following: Assess the accuracy of asset records, Update asset records, Assess asset loss experience, Identify process inconsistencies, and Provide the status of the verified assets for reporting purposes. A properly conducted inventory verification provides data that may be used to report, at a minimum, that quantity on record equal quantities on hand. Identifying shortages is critical for assessing the entity's asset management system. During the inventory verification, record deficiencies, such as incorrect locations or other descriptive information that may be identified. These records should be corrected as part of the reconciliation phase. Assets may be located during the inventory verification process for which a record does not exist. Records should be created upon identification of these assets to ensure asset accountability. Inventory verification serves as a deterrent to loss, theft, damage, and misuse so those responsible for assets perceive that they will be held accountable for such assets, and will be required to produce proof of existence of those assets on a periodic basis. An inventory verification may include identification or verification of additional information, such as use, condition, status, serial number confirmation, model confirmation, manufacturer confirmation, assigned user, year of manufacture, etc. 1. Scope 1.1 This practice addresses inventory verification which includes either physically or electronically confirming the existence, location, and quantity of assets. 1.2 Inventory verification is a key element in the asset management process. 1.3 The appropriate level to track assets is best expressed in Practices E2499 and E2608 . Different types of assets may be managed or tracked at different levels of control, as noted in Practice E2608 . The location specificity required for an inventory verification should match the location specificity required by the entity s asset management procedures or other controlling command media. 1.4 Inventory verification requires proper planning and execution. Depending on the type and scope, the inventory verification can involve significant dedication of resources. Entities should ensure that the value earned from an inventory verification is equal to or greater than the costs of the dedication of resources.
ASTM Standards E2131 Practice for Addressing and Reporting Loss, Damage, or Destruction of Tangible Property E2135 Terminology for Property and Asset Management E2499 Practice for Classification of Asset Physical Location Information E2604 Practice for Data Characteristics of Equipment Records E2608 Practice for Equipment Control Matrix (ECM) E2674 Practice for Assessment of Impact of Mobile Data Storage Device (MDSD) Loss Keywords asset; asset management; equipment; inventory verification; physical inventory; verification; Building materials/applications; Durability--building materials/applications; Physical properties/dimensions/characteristics ICS Code ICS Number Code 13.120 (Domestic safety) DOI: 10.1520/E2132-11 ASTM International is a member of CrossRef. ASTM E2132The following editions for this book are also available...This book also exists in the following packages...Subscription InformationMADCAD.com ASTM Standards subscriptions are annual and access is unlimited concurrency based (number of people that can access the subscription at any given time) from single office location. For pricing on multiple office location ASTM Standards Subscriptions, please contact us at info@madcad.com or +1 800.798.9296.
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About ASTMASTM International, formerly known as the American Society for Testing and Materials (ASTM), is a globally recognized leader in the development and delivery of international voluntary consensus standards. Today, some 12,000 ASTM standards are used around the world to improve product quality, enhance safety, facilitate market access and trade, and build consumer confidence. ASTM’s leadership in international standards development is driven by the contributions of its members: more than 30,000 of the world’s top technical experts and business professionals representing 150 countries. Working in an open and transparent process and using ASTM’s advanced electronic infrastructure, ASTM members deliver the test methods, specifications, guides, and practices that support industries and governments worldwide. |
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