ASTM E2676-2009 有形资产流动指数(MI)的标准实施规程
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【英文标准名称】:StandardPracticeforTangiblePropertyMobilityIndex(MI)
【原文标准名称】:有形资产流动指数(MI)的标准实施规程
【标准号】:ASTME2676-2009
【标准状态】:现行
【国别】:美国
【发布日期】:2009
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E53.05
【标准类型】:(Practice)
【标准水平】:()
【中文主题词】:
【英文主题词】:MI;mobility;mobilityindex;portable;property;tangibleproperty
【摘要】:Establishastandardnotationalandconversationalapproachtotangiblepropertymobilityandrelatedinformationtoenableprecisioninrequirementsandresultsrelatedtomovementandtracking.Fosterandenableadditionalstandardpracticesrelatedtoorbasedonmobilitypracticeandinformation.1.1Thispracticecoversstandardizingpracticeandterminologyrelatedtoinformationconveyingthemobilityoftangibleproperty.1.2Thispracticedescribesagraduatedindexdepictinginastandardmannerthemobilityoftangibleproperty,assigningastandardnameandindexnumbertoeach.Theindexrangesfromindiscernibletoimmovable.ThemobilityindexrangesfromMI0fornon-discernableitemstoMI10forrealproperty.1.3Whileexamplesaregivenofitemsthatmaybeassociatedwithaparticularmobilityindexnumber,theintentofthispracticedoesnotincluderigidprescriptiveassignmentofitemsortypesofitemstospecificmobilityindexes.Individualentitiesmaymaketheirownassignmentsbasedontheirjudgmentunlessoruntilstandardpracticebasedonexperienceusingthispracticeemerges.1.4InconjunctionwithPracticeE2608,entitiesmaybasedecisionsoncontrolclassesandcontrolclassesinwholeorinpartbasedonthemobilityindicesoftheitems.1.5InconjunctionwithPracticeE2132,entitiesmaydeveloptheirphysicalinventoryplansforclassesofitemsbasedinwholeorinpartonthemobilityindicesoftheitems.1.6InconjunctionwithPracticeE2131,entitiesmayanalyzeandreporttheirloss,damage,anddestructionexperiencebasedinwholeorinpartonthemobilityindicesoftheitems.1.7Thereisnoexisting,recognizedpracticeforrecording,discussing,andcomparingmobilityinformation.1.8Thispracticeisdesignedtobeapplicableandappropriateforalltangibleproperty-holdingentities.1.9Thisstandarddoesnotpurporttoaddressallofthesafetyconcerns,ifany,associatedwithitsuse.Itistheresponsibilityoftheuserofthisstandardtoestablishappropriatesafetyandhealthpracticesanddeterminetheapplicabilityofregulatorylimitationspriortouse.
【中国标准分类号】:A11
【国际标准分类号】:03_060
【页数】:2P.;A4
【正文语种】:英语
【原文标准名称】:有形资产流动指数(MI)的标准实施规程
【标准号】:ASTME2676-2009
【标准状态】:现行
【国别】:美国
【发布日期】:2009
【实施或试行日期】:
【发布单位】:美国材料与试验协会(US-ASTM)
【起草单位】:E53.05
【标准类型】:(Practice)
【标准水平】:()
【中文主题词】:
【英文主题词】:MI;mobility;mobilityindex;portable;property;tangibleproperty
【摘要】:Establishastandardnotationalandconversationalapproachtotangiblepropertymobilityandrelatedinformationtoenableprecisioninrequirementsandresultsrelatedtomovementandtracking.Fosterandenableadditionalstandardpracticesrelatedtoorbasedonmobilitypracticeandinformation.1.1Thispracticecoversstandardizingpracticeandterminologyrelatedtoinformationconveyingthemobilityoftangibleproperty.1.2Thispracticedescribesagraduatedindexdepictinginastandardmannerthemobilityoftangibleproperty,assigningastandardnameandindexnumbertoeach.Theindexrangesfromindiscernibletoimmovable.ThemobilityindexrangesfromMI0fornon-discernableitemstoMI10forrealproperty.1.3Whileexamplesaregivenofitemsthatmaybeassociatedwithaparticularmobilityindexnumber,theintentofthispracticedoesnotincluderigidprescriptiveassignmentofitemsortypesofitemstospecificmobilityindexes.Individualentitiesmaymaketheirownassignmentsbasedontheirjudgmentunlessoruntilstandardpracticebasedonexperienceusingthispracticeemerges.1.4InconjunctionwithPracticeE2608,entitiesmaybasedecisionsoncontrolclassesandcontrolclassesinwholeorinpartbasedonthemobilityindicesoftheitems.1.5InconjunctionwithPracticeE2132,entitiesmaydeveloptheirphysicalinventoryplansforclassesofitemsbasedinwholeorinpartonthemobilityindicesoftheitems.1.6InconjunctionwithPracticeE2131,entitiesmayanalyzeandreporttheirloss,damage,anddestructionexperiencebasedinwholeorinpartonthemobilityindicesoftheitems.1.7Thereisnoexisting,recognizedpracticeforrecording,discussing,andcomparingmobilityinformation.1.8Thispracticeisdesignedtobeapplicableandappropriateforalltangibleproperty-holdingentities.1.9Thisstandarddoesnotpurporttoaddressallofthesafetyconcerns,ifany,associatedwithitsuse.Itistheresponsibilityoftheuserofthisstandardtoestablishappropriatesafetyandhealthpracticesanddeterminetheapplicabilityofregulatorylimitationspriortouse.
【中国标准分类号】:A11
【国际标准分类号】:03_060
【页数】:2P.;A4
【正文语种】:英语
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