1.1 本实践包括建立一个过程共识模型，用于确定实体拥有或使用的不动产的生命周期成本。 1.1.1 对于企业而言，这些不动产资产需要通过生产和销售商品或服务或两者来寻求财务回报。 1.1.2 对于机构和机关来说，这些财产资产是完成其主要任务所必需的。 1.2 不动产和动产资产可能包括资本（固定）资产和动产，包括客户提供的资产、租赁/租赁资产、合同/项目直接购买的资产或支出项目。 1.3 资产使用寿命可分为三个不同的阶段，每个阶段都有几个独立但相互关联的子阶段: 收购、利用和处置。这些初级阶段并非包罗万象，而是作为建立LCC的基础。 1.4 这种做法预计主要用于考虑个人财产的生命周期成本，然而，该概念可以也应该用于各种类型的资产，包括个人、不动产、有形资产和无形资产。 1.5 本惯例不取代适用的公认会计原则，但旨在与会计原则保持一致，尤其是在内部控制领域（见GAO绿皮书）以及估算流程和要求。出于会计目的，可能需要进行一些生命周期成本估算。 （见AS 2501。） 1.6 本标准并非旨在解决与其使用相关的所有安全问题（如有）。本标准的用户有责任制定适当的安全、健康和环境实践，并在使用前确定监管限制的适用性。 1.7 本国际标准是根据世界贸易组织技术性贸易壁垒（TBT）委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认标准化原则制定的。 ====意义和用途====== 5.1 对于机构和机关来说，衡量和管理财产所有权的低成本成本成本可以直接提高问责制，表现为节约成本、提高资产利用率、延长资产寿命和提高任务效率。 5.2 对于公司而言，衡量和管理房地产所有权的低成本成本成本可以直接节省成本，提高资产利用率，从而提高利润率。 5.3 将LCC纳入三个阶段符合实践 E2279页 根据报告原则。

1.1 This practice covers the establishment of a process consensus model for determining the life-cycle cost (LCC) of property assets owned or used by an entity. 1.1.1 For businesses, these property assets are required to seek to achieve financial returns from producing and selling goods or services, or both. 1.1.2 For institutions and agencies, these property assets are required to accomplish their primary mission. 1.2 Real and personal property assets may include capital (fixed) assets and movable assets including customer-supplied assets, rental/leased assets, contract/project direct-purchased assets, or expense items. 1.3 Asset service lives can be divided into three distinct stages, each with several separate yet interrelated substages: acquisition, utilization, and disposition. These primary stages are not intended to be all-encompassing but are offered as the basis for establishing LCC. 1.4 This practice is expected to be primarily used for considering the life-cycle cost of personal property, however, the concept can and should be used for various types of assets including personal, real, tangible, and intangible. 1.5 This practice does not supersede applicable generally accepted accounting principles but is intended to be consistent with the accounting principles particularly in the area of internal controls (see the GAO Green Book) and processes and requirements for estimating. Some life-cycle cost estimating may be required for accounting purposes. (See AS 2501.) 1.6 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 to determine the applicability of regulatory limitations prior to use. 1.7 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. ====== Significance And Use ====== 5.1 For agencies and institutions, measuring and managing the LCC of ownership of property may directly result in improved accountability, in the form of cost savings, increased asset utilization, extended asset life, and increased mission effectiveness. 5.2 For companies, measuring and managing the LCC of ownership of property may directly result in cost savings, increased asset utilization, and, therefore, improved profit margins. 5.3 Including LCC in the three stages is consistent with Practice E2279 under the reporting principle.