1.1 该实践涵盖了资产类型广度的有用层次安排。 1.2 这种分类基于资产的固有特征，而不是资产的使用、成本、所有者或其他因素。 1.3 生物生命形式不包括在内。 1.4 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。 1.5 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====== 4.1 这些原则的目的是为资产类型的广度提供有用的层次安排。 4.2 该层级独立于所考虑资产的法定所有权。 4.3 资产的成本或财务处理与该层次结构无关。 4.3.1 资产的正价值和负价值贡献与任务成功相关。 4.4 资产组织对任务成功的价值贡献是相关的。 4.5 基于其他资产属性的资产层次结构或模型也可能有用。 4.6 了解资产的广度可以让组织充分考虑资产对组织任务成功的贡献。 4.6.1 例如，当卡车运输公司考虑其资产时，卡车、拖车和相关设备是一个明显的起点。用于放置、存储、装载、卸载、维护和执行其他任务相关任务的不动产。包括支持组织任务的行政空间（不动产）和设备（个人财产），无论所有权如何。管理控制系统、网络、软件、知识和感知是为支持任务目标贡献价值的非实物资产。与本例中讨论的所有资产一样，资产所有权是一个重要的考虑因素，但与了解所有有助于任务成功的资产无关。 有鉴于此，运送卡车往返目的地的公共道路和桥梁显然是特派团成功的关键资产。空气和水对卡车运输设备的运作以及支持特派团的工作人员至关重要，因此是本组织的资产。 4.7 很可能许多或大多数组织都拥有该层次结构中每个级别的每个分类的资产。

1.1 This practice covers a useful hierarchical arrangement of the breadth of asset types. 1.2 This taxonomy is based on the innate characteristics of the asset, not on the asset's use, cost, owner, or other factors. 1.3 Biological life forms are excluded. 1.4 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. 1.5 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 ====== 4.1 The intent of these principles is to provide a useful hierarchical arrangement of the breadth of asset types. 4.2 This hierarchy is independent of the legal ownership of the assets under consideration. 4.3 Cost or financial treatment of assets is not relevant to this hierarchy. 4.3.1 Positive and negative value contributions of assets are relevant to mission success. 4.4 Value contribution to the mission success of the organization of the assets is relevant. 4.5 Asset hierarchies or models based on other asset attributes may be useful as well. 4.6 Understanding the breadth of assets allows organizations to give full consideration of the contribution of assets to the mission success of the organization. 4.6.1 As an example, when a trucking company considers its assets, the trucks, trailers, and related equipment are an obvious starting point. Real property used to stage, store, load, unload, maintain, and perform other mission-related tasks follows. Administrative space (real property) and equipment (personal property) supporting the organizational mission are included, regardless of ownership. Management control systems, networks, software, knowledge, and perceptions are non-physical assets contributing value in support of mission objectives. As with all assets discussed in this example, ownership of the assets is an important consideration, but a consideration that is not relevant to understanding all the assets that contribute to mission success. In that light, the public roads and bridges carrying the trucks to their destinations and back are clearly assets essential to mission success. Air and water are essential to operation of the trucking equipment, and to the staff supporting the mission, and therefore are assets of the organization. 4.7 It is likely that many or most organizations have assets from every classification at every level of this hierarchy.