1.1本惯例包括剩余个人财产的处置以及剩余财产的捐赠、出售、回收、废弃或销毁方式。 1.2处置是个人财产管理周期最后阶段的最后一步。在处置行动发生并妥善记录之前，该财产仍归实体所有 ’ s的财产和财务记录，因此受到成本高昂的循环库存的影响。 1.3本标准不包括废料或材料分类或处置的具体要求。 1.4本标准不包括具体的政府处置要求、环境或安全法规。然而，该标准使实体能够将这些要求调整或集成到自己的程序中。 ====意义和用途====== 利益相关者的持续强调要求实体以最经济有效的方式处置剩余资产。 有效的个人财产再利用和处置计划应以与实体一致的方式进行 ’ s目标和目的。

1.1 This practice encompasses the disposal of surplus personal property and how surplus property is donated, sold, recycled, abandoned, or destroyed. 1.2 Disposal is the final step in the final phase of the Personal Property Management Cycle. Until the disposal action occurs and is properly documented, the property remains on an entity ’ s property and financial records and therefore subject to costly cyclic inventories. 1.3 This standard does not include specific requirements for the classification of or the disposal of scrap items or materials. 1.4 This standard does not include specific governmental disposal requirements, or environmental, or security regulations. However, this standard enables an entity to align or integrate those requirements into its own procedures. ====== Significance And Use ====== Continuing emphasis by interested stakeholders demands that an entity dispose of surplus assets in the most economical and efficient manner possible. An efficient personal property reutilization and disposal program should be done in a manner consistent with the entity ’ s goals and objectives.