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Standard Practice For Addressing and Reporting Loss, Damage, or Destruction of Tangible Property
Automaticky přeložený název:
Běžná praxe pro adresný a oznamovací ztrátu, poškození nebo zničení hmotného majetku
NORMA vydána dne 1.9.2009
Označení normy: ASTM E2131-09
Poznámka: NEPLATNÁ
Datum vydání normy: 1.9.2009
Kód zboží: NS-44416
Počet stran: 3
Přibližná hmotnost: 9 g (0.02 liber)
Země: Americká technická norma
Kategorie: Technické normy ASTM
Keywords:
damage, destruction tangible property, LDD, loss, Destruction (of property), Loss damage estimation, Property damage/loss/assessment, Assessment/Assesors--buildings, Destruction (of property), Loss damage estimation, Property damage/loss/assessment, Assessment/Assesors--buildings, ICS Number Code 91.120.01 (Protection of and in buildings in general)
Significance and Use | ||||||||||||||||||
LDD is an indicator of the effectiveness of operations. Excessive LDD can indicate poor internal management and controls, policy or procedural weaknesses, or lack of compliance, any one of which can impact entity profitability, mission performance, or reputation. Addressing and reporting LDD provides a guideline for action for decision makers. Though the term equipment is used consistently throughout this practice, this process may be used for the other classes of property, for example, material. |
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1. Scope | ||||||||||||||||||
1.1 This practice focuses on addressing and reporting loss, damage, or destruction (LDD) of tangible property. 1.2 LDD events are key aspects of risk management. Projecting the possibility or probability of LDD, discovering, disclosing, reporting, managing, and minimizing LDD is a critical and economic factor in the success of the owning or holding entity. This practice also establishes acceptable levels of LDD. 1.3 LDD events are often discovered as a result of a physical inventory or other audit. An actual LDD event can occur at any time during the property life cycle. 1.4 LDD events resulting from natural disasters or other incidents beyond the control of an entity are not subject to the criteria in 1.7. Reporting LDD events is required. 1.5 Natural degradation or normal wear and tear are not considered LDD events and are not addressed in this practice (they may, however, be considered in establishing residual value). 1.6 Loss, damage, and destruction, while three completely different events, are addressed as one for the purposes of this practice. 1.7 This practice does not address situations where LDD is an expected outcome, for example, destructive testing. 1.8 Assessing pecuniary liability for loss, damage, or destruction is not addressed in this practice; such assessments are subject to law. 1.9 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 and health practices and determine the applicability of regulatory limitations prior to use. |
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2. Referenced Documents | ||||||||||||||||||
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15.10.2012
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