1.1本标准包括如何使用、捐赠、出售、废弃或销毁多余的个人财产。 1.2处置是个人财产管理生命周期最后阶段的最后一步。处置是从组织的责任记录中转移财产的一种具有成本效益的方法。在处置行动发生并妥善记录之前，该财产仍保留在组织财产和财务记录上，因此需要进行成本高昂的循环库存。 1.3本标准不包括州或联邦环境或安全法规特定的处置要求。然而，该标准使组织能够调整或整合州、联邦或其自身的要求。 ====意义和用途====== 利益相关者的持续强调要求组织以最经济有效的方式处置多余资产。 高效的个人财产利用和处置计划将带来运营经济，这在当今的预算环境中至关重要。 财产生命周期的每个阶段都是相互依存的，如果管理得当，可以最大限度地减少组织的财产责任问题。然而，许多组织只承认只要财产有用，财产过程就很重要。当财产达到处置阶段时，组织往往无法控制过剩和过剩的财产。

1.1 This standard encompasses how excess and surplus personal property is utilized, donated, sold, abandoned or destroyed. 1.2 Disposal is the final step in the final phase of the Personal Property Management Life Cycle. Disposal is a cost effective means to transfer property from accountability records of an organization. Until disposal action occurs and is properly documented, the property remains on organizational property and financial records and therefore subject to costly cyclic inventories. 1.3 This standard does not include disposal requirements specific to state or federal environmental or security regulations. However, this standard enables an organizational to align or integrate state, federal, or its own requirements. ====== Significance And Use ====== Continuing emphasis by interested stakeholders demands that an organization dispose of excess assets in the most economical and efficient manner possible. An efficient personal property utilization and disposal program will result in economies of operation that are essential in today’budget environment. Each of the property life cycle phases are interdependent of each other and when properly managed can minimize property accountability problems for an organization. However, many organizations only recognize the property process as being important as long as the property is useful. When property reaches the disposal stage, organizations often fail to control excess and surplus property.