1.1本惯例描述了各种个人财产处置方法，包括捐赠、出售、回收、销毁和废弃。 1.2本惯例承认，虽然一些实体区分“过剩”和“过剩”个人财产，但本惯例将与术语保持一致 E2135 使用其中定义的词语。 1.3在处置任何个人财产之前，应考虑在拥有实体内重新使用/再利用。 1.4处置是个人财产管理最后阶段的最后一步。 1.5实体可能会产生与记录保存、税务、存储、维护等相关的不必要或额外成本，。 在最终处置行动完成之前，选择最有效、最经济的处置方法对处置计划的成功至关重要。 1.6本规程不包括对废料或材料的分类或处置的具体要求。 1.7本惯例未具体说明政府法律法规的处置要求。然而，这种做法使实体能够将适用的政府法律法规与其自身的要求相协调或整合。 1.7.1当处置另一实体拥有的财产时，实体必须遵守拥有实体的合同要求，以及适用的法律法规指南、政策和特定于拥有实体的要求。 1.8 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的个人财产。 5.2处置方法的选择可能取决于监管、环境或安全问题。 5.3个人财产处置计划应以符合实体要求、目标和目的的方式进行。

1.1 This practice describes various personal property disposal methods including donation, sales, recycling, destruction, and abandonment. 1.2 This practice recognizes that while some entities distinguish between ‘excess’ and ‘surplus’ personal property, this practice will remain consistent with Terminology E2135 using those words as they are defined therein. 1.3 Prior to disposing of any personal property, consideration should be given to reutilization/reuse within the owning entity. 1.4 Disposal is the final step in the final phase of the management of personal property. 1.5 As entities may incur unnecessary or additional costs associated with recordkeeping, taxes, storage, maintenance, etc,. of personal property until final disposal actions are complete, selecting the most efficient and economical method of disposal is critical to a successful disposal program. 1.6 This practice does not include specific requirements for the classification or the disposal of scrap items or materials. 1.7 This practice does not specifically address disposal requirements of governmental laws and regulations. However, this practice enables an entity to align or integrate applicable governmental laws and regulations with its own requirements. 1.7.1 When disposing of property owned by another entity, entities must adhere to contractual requirements of the owning entity as well as applicable statutory and regulatory guidelines, policies, and requirements specific to the owning entity. 1.8 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 Continuing emphasis by interested stakeholders demands that an entity dispose of surplus personal property in the most economical and efficient manner possible. 5.2 The selection of the disposal method may depend on regulatory, environmental, or safety concerns. 5.3 A personal property disposal program should be conducted in a manner consistent with the entity’s requirements, goals, and objectives.