1.1本规程涵盖了当物品仍然保留，但需要被视为受损或退出行政控制时的正确处理指南。本规程旨在与规程E 2279结合使用，规程E 2279提供了各种原则，以提高物业管理职能的有效性和效率，包括重要性、最佳价值、合理细节和合理保证的概念。在物业管理的生命周期内，必须在适当的时间采取适当的行动，以符合这些原则。目标是维护代表财产实际价值的财产会计记录。 1.2本惯例涵盖对实体财产和财务记录的公平陈述至关重要的个人财产折旧的确认。 例如，当出于会计或物业管理目的的项目可能不再达到最初预期的目的时，为了保存记录，确认减值或注销这些项目可能更合适。 1.3通常，实体根据购置成本阈值、消耗性或使用寿命政策，对符合实体定义的某些标准的个人财产进行正式记录、记账和盘点。因此，实体应建立经常性折旧周期，以便符合折旧条件的财产根据公认会计准则在实体记录中公平、一致地记录。 1.4折旧的百分比和频率取决于所拥有财产的性质、使用寿命和支持业务的财产使用频率等因素- 键入实体的活动。 1.5本标准涵盖了公认的惯例，即当出于会计目的对项目进行全额折旧时，应采取适当的记录保存措施，并且当资产不再用于预期目的，但仍保留在实体场所或继续处于某种形式的控制之下时，应退出会计和财产管理。 1.6实体有责任以合理负责的方式有效、高效地运营，并根据公法、法规和公认会计惯例的规定为利益相关者提供最佳价值。 1.7 本标准仅限于物业管理功能。本标准无意解决与其使用相关的税务问题（如有）。 本标准的使用者有责任在使用前制定适当的税务指南，并确定监管或法定要求的适用性。 ====意义和用途====== 财产的系统折旧通常有助于公平地反映一个实体 ’ 决策者的财产和财务记录。当资产记录和物业管理记录不再按原计划使用时，将完全折旧的项目保留在资产记录和物业管理记录中可能会误导决策者，并可能导致过高的运营成本。适当时，将项目退出行政控制可以提高效率，降低运营成本，而不会显著减少内部控制。

1.1 This practice covers guidance as to the proper treatment when items are still retained, but need to be recognized as impaired or retired to administrative control. This practice is intended to be used in conjunction with Practice E 2279, which provides various principles to improve the effectiveness and efficiency of the property management functions including the concepts of materiality, best value, reasonable detail, and reasonable assurance. During the life cycle of property management, appropriate action must be taken at the appropriate time to be in conformance with these principles. The objective is to maintain property accounting records that represent the actual value of property. 1.2 This practice covers the recognition of depreciation of personal property that is critical to a fair representation of the entitys property and financial records. For instances when items for accounting or property management purposes may no longer serve the purpose that was originally intended, it may be more appropriate to recognize impairments or retire these items for record keeping purposes. 1.3 Generally, entities formally record, account, and inventory personal property that meet certain criteria, as defined by the entity, based upon acquisition cost thresholds, expendability, or useful life polices. Accordingly, entities should establish recurring depreciation cycles so that the property eligible for depreciation is fairly and consistently recorded in an entitys records in accordance with generally accepted accounting standards. 1.4 The percentage and frequency of depreciation is dependent on such factors as the nature of owned property, its useful life, and the frequency of property use in support of business-type activities of the entity. 1.5 This standard covers accepted practice as to proper record keeping actions when items are fully depreciated for accounting purposes and should be retired from the accounting as well as property management purposes when the asset no longer serves the purpose that was intended but still remains on the entities premises or continues to be under some form of control. 1.6 Entities have a responsibility to operate effectively, efficiently, and in a reasonable and responsible manner and to provide stakeholders best value as provided in public law, regulations and generally accepted accounting practices. 1.7 This standard is limited to property management functions. This standard does not purport to address tax concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate tax guidelines and to determine the applicability of regulatory or statutory requirements prior to use. ====== Significance And Use ====== Systematic depreciation of property generally serves to provide a fair presentation of an entity ’ s property and financial records for decision makers. Keeping fully depreciated items on the asset records and property management records when they no longer are used as originally intended may be misleading to decision makers and may result in excessive operating cost. Retiring items to administrative control when appropriate improves the efficiency, lowers operating cost without significantly reducing internal controls.