【国外标准】 Standard Guide for Disposal of Personal Property Assets

5.1 Continuing emphasis by interested stakeholders demands that an entity dispose of surplus personal property assets in the most economical and efficient manner possible.5.2 The selection of the disposal method may depend on regulatory, environmental, or safety concerns.5.3 A personal property assets disposal program should be conducted in a manner consistent with the entity’s requirements, goals, and objectives.1.1 This guide describes various personal property asset disposal methods including donation, sales, recycling, destruction, and abandonment.1.2 This guide recognizes that while some entities distinguish between ‘excess’ and ‘surplus’ personal property assets, this guide will remain consistent with Terminology E2135 using those words as they are defined therein.1.3 Prior to disposing of any personal property assets, consideration should be given to reutilization/reuse within the owning entity.1.4 Disposal is the final step in the final phase of the life cycle management of personal property assets.1.5 As entities may incur unnecessary or additional costs associated with recordkeeping, taxes, storage, maintenance, etc,. of personal property assets until final disposal actions are complete, selecting the most efficient and economical method of disposal is critical to a successful disposal program.1.6 This guide does not include specific requirements for the classification or the disposal of scrap items or materials.1.7 This guide does not specifically address disposal requirements of governmental laws and regulations. However, this guide enables an entity to align or integrate applicable governmental laws and regulations with its own requirements.1.7.1 When disposing of assets owned by another entity, entities must adhere to contractual requirements of the owning entity as well as applicable statutory and regulatory guidelines, policies, and requirements specific to the owning entity.1.8 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.1.9 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.