1.1 该实践定义并澄清了有形财产的移动、运输和转让之间的差异，以支持实体的目标和使命。 1.2 本惯例旨在适用于有形财产控股实体。 1.3 本规程包含本文定义的移动、装运和转移信息，并包括术语中的其他术语 E2135 . 1.4 这种做法通过术语的标准使用，实现了跨实体的有效和一致的通信。 1.5 本惯例不包括关于如何完成或进行移动、装运或转移的实际指示或指示。 1.6 为了澄清和沟通，在本实践中，装运和移动被视为两种不同的活动。 1.7 以国际单位制表示的数值应视为标准值。本标准不包括其他计量单位。 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和健康实践，并确定监管限制的适用性。 ====意义和用途====== 5.1 移动是指将有形财产从实体现场的一个位置、内部区域或人员实际迁移到另一个位置、内部区域或人员的行为或过程，通常被视为现场位置变更。 5.1.1 移动适用于实体设施内重新安置的有形财产，例如，一个场地内的建筑物和房间变化。 5.1.2 移动通过内部实体移动文档记录，如移动指令或手收据。所有移动必须经过授权并记录在案。 5.1.3 运动通常不包括责任或所有权的任何变化，但可能包括责任和管理的变化。 5.1.4 移动文件用于更新和支持为管理和审计目的而建立和维护的记录。 5.2 装运是指有形财产从一个设施、地理位置、客户或实体或其任何组合实际转移到另一个，可能包括也可能不包括责任转移。通常情况下，装运包括责任或管理的变更。 有关转账的信息，请参阅 5.3 . 5.2.1 将财产从一个设施或场所运送到另一个设施或场所、供应商、客户或收货人需要准备货运单据，例如实体或承运人的货运单据、客户、客户或政府表格等。 5.2.2 用于更新财产记录的货运单据作为可审核文件保留。 5.2.3 在本实践中，装运是将物品转移到场外，移动是现场的位置变更。然而，在更新实体的财产记录方面，装运可能被视为与移动相同，因为这两种操作都会导致位置信息的更改。 5.2.4 货运需要遵守联邦、州和地方法律法规，包括政府实体颁布的出口法律法规（如适用）。 5.3 有形资产的转让通常包括从一个人、组织或实体向另一个人、组织或实体转让这些资产中的权利、所有权、权益或责任（以及可能的责任或管理，或两者兼而有之）。 5.3.1 根据任何客户要求，转让需要与相关实体的组织结构一致的适当批准或授权，或两者都需要。 5.3.2 转让文件可能包括以下内容:实体特定表格、客户特定表格、政府特定表格等。 5.4 其中一些过程可能同时发生。例如，移动或装运也可能包括保管、责任、管理或责任的转移，反之亦然。

1.1 This practice defines and clarifies the differences between movements, shipments, and transfers of tangible property to support the goals and mission of the entity. 1.2 This practice is intended to be applicable and appropriate for tangible property holding entities. 1.3 This practice contains information on movements, shipments, and transfers as defined herein and includes other terms from Terminology E2135 . 1.4 This practice enables effective and consistent communication across entities through standard use of the terminology. 1.5 This practice does not include actual instructions or directions on how to complete or conduct movements, shipments, or transfers. 1.6 For the purpose of clarification and communication, shipment and movement are considered two different activities in this practice. 1.7 The values stated in SI units are to be regarded as standard. No other units of measurement are included in this standard. 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 and health practices and determine the applicability of regulatory limitations prior to use. ====== Significance And Use ====== 5.1 Movement is the act or process of physically relocating tangible property from one location, internal area, or person to another within an entity’s site, generally regarded as an onsite location change. 5.1.1 Movement applies to tangible property relocated within an entity's facility, for example, building and room changes within one site. 5.1.2 Movement is recorded by means of internal entity movement documents such as move orders or hand receipts. All movement must be authorized and documented. 5.1.3 Movement typically does not include any change to accountability or ownership but may include a change in responsibility and stewardship. 5.1.4 Movement documents are used to update and support records established and maintained for management and audit purposes. 5.2 Shipment is the physical relocation of tangible property from one facility, geographical location, customer, or entity, or any combination thereof, to another and may or may not include a transfer of accountability. Typically a shipment would include a change in responsibility or stewardship. For information on transfers, see 5.3 . 5.2.1 A shipment of property from one facility or site to another, to a supplier, to a customer, or to a consignee requires preparation of a shipping document, for example, an entity’s or carrier’s shipping document, customer, client or government forms, etc. 5.2.2 Shipping documents used to update property records are retained as auditable documents. 5.2.3 For the purpose of this practice, shipment is relocation of an item offsite and movement is a location change onsite. However shipment may be considered the same as movement in regard to the updating of an entity’s property records in that both actions cause a change to location information. 5.2.4 Shipments require compliance with federal, state and local laws and regulations, including, where applicable, export laws and regulations as promulgated by Government entities. 5.3 Transfers of tangible assets typically include a conveyance of right, title, interest, or accountability (and possibly responsibility or stewardship, or both) in those assets from one person, organization, or entity to another. 5.3.1 Transfers require proper approval or authorization, or both, consistent with the involved entity’s organizational structure in accordance with any client requirements. 5.3.2 Transfer documents may include the following: entity specific forms, client specific forms, government specific forms, etc. 5.4 Some of these processes may occur simultaneously. For instance movement or shipment may also include a transfer of custodianship, accountability, stewardship, or responsibility and vice versa.