1.1 本指南介绍了供应商、承包商或分包商持有的客户所有财产的生命周期管理的基础设施和实践。这包括采购、使用和处置工作中的基础设施、流程和子流程。 1.2 本指南涵盖客户或买方所有的财产（称为客户所有的财产），该财产由买方、客户直接提供，或由供应商代表客户收购，且该财产的所有权最终归属于客户，同时由供应商、承包商或分包商持有。 1.3 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 本指南强调了有效利用资源以满足参与者各种需求的重要性:提供财产的人——客户和所有者，接收客户或实体财产的人——供应商、承包商和分包商，以及审计界，同时提供有效内部控制的合理保证。 5.2 本指南的目的是利用良好内部控制的要素促进生命周期方法。 5.3 为了优化，本指南可与实践结合使用 E2279页 和实践 E2452 .

1.1 This guide addresses infrastructure and practices for the life-cycle management of supplier, contractor or subcontractor-held customer-owned property in the possession of a supplier, contractor or subcontractor. This includes the infrastructure and processes and subprocesses in the efforts of acquisition, use, and disposition. 1.2 This guide covers property that is owned by a customer or a buyer (referred to as customer-owned property) that is either directly furnished by a buyer, customer, or acquired by a supplier on behalf of a customer where title to the property ultimately vests with the customer while in the possession of a supplier, contractor or subcontractor. 1.3 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 This guide promotes the importance of effective and efficient use of resources to satisfy various needs of participants: those who furnish property–customers and owners, those who receive customer or entity property–suppliers, contractors, and subcontractors, and the audit community, while providing reasonable assurance of effective internal controls. 5.2 The objective of this guide is to promote a life-cycle approach using the elements of good internal controls. 5.3 For optimization, this guide may be used in conjunction with Practice E2279 and Practice E2452 .