1.1 本指南介绍了各种个人财产资产处置方法，包括捐赠、出售、回收、销毁和废弃。 1.2 本指南承认，虽然一些实体区分“过剩”和“过剩”个人财产资产，但本指南将与术语保持一致 E2135 使用其中定义的词语。 1.3 在处置任何个人财产资产之前，应考虑在拥有实体内重新使用/再利用。 1.4 处置是个人财产资产生命周期管理最后阶段的最后一步。 1.5 由于实体可能会产生与记录保存、税务、存储、维护等相关的不必要或额外成本，。 在最终处置行动完成之前，选择最有效、最经济的处置方法是成功处置计划的关键。 1.6 本指南不包括废料或材料分类或处置的具体要求。 1.7 本指南未具体说明政府法律法规的处置要求。然而，本指南使实体能够将适用的政府法律法规与其自身的要求相协调或整合。 1.7.1 处置另一实体拥有的资产时，实体必须遵守所属实体的合同要求以及适用的法律法规指南、政策和所属实体的特定要求。 1.8 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在使用前制定适当的安全、健康和环境实践，并确定监管限制的适用性。 1.9 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 利益相关者的持续强调要求实体以最经济有效的方式处置剩余的个人财产资产。 5.2 处置方法的选择可能取决于监管、环境或安全问题。 5.3 个人财产资产处置计划应以符合实体要求、目标和目的的方式进行。

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. ====== Significance And Use ====== 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.