IEC 81346-2:2009由IEC和ISO联合发布，根据对象的目的或任务相关视图，以及参考名称中使用的相关字母代码，定义了对象的类和子类。该分类适用于所有技术领域的对象，如电气、机械和土木工程，以及所有工业分支，如能源、化工、建筑技术、造船和海洋技术，并可供所有技术学科在任何设计过程中使用。根据IEC指南108，其具有水平标准的状态。

IEC 81346-2:2009, published jointly by IEC and ISO defines classes and subclasses of objects based on a purpose- or task-related view of the objects, together with their associated letter codes to be used in reference designations. The classification is applicable for objects in all technical areas, e.g. electrical, mechanical and civil engineering as well as all branches of industry, e.g. energy, chemical industry, building technology, shipbuilding and marine technology, and can be used by all technical disciplines in any design process. It has the status of a horizontal standard in accordance with IEC Guide 108.