1.1本惯例涵盖了为定期确定所有此类损失的综合成本而对损失或被毁财产资产的类别和完整群体进行的价值分配。这种做法不涉及个人房地产资产的估值。 1.2分配损失或破坏价值的原因是为了为资源分配建立经济基础，以高效、经济的方式管理财产。 1.3损失、损坏或损毁（LDD）财产的直接成本与此类资产的收购、账面价值或市场价值关系不大。虽然在许多组织中，土地开发不动产的价值反映在总账账户中的购置成本中，但这种方法仅适用于不动产资产的财务报告。 1.4为了计算在实施规程E 2219下应用的等式中使用的必要系数，财产损失或毁坏成本的计算应基于对库存短缺风险以及库存控制和超期管理的益处的考虑。 1.5出于管理和控制目的对财产进行估价时，应同时考虑本标准中包含的库存短缺风险和库存管理的好处。 ====意义和用途====== 计算出的财产损失和破坏成本以及超支成本为开发替代模型提供了逻辑基础，该模型可用于评估财产管理系统的有效性，并为管理层提供相关信息，有助于为财产利用和控制任务分配资源。 了解组织的库存损失、销毁和超龄成本是开发具有成本效益的动产、耐用资产管理系统的必要先决条件。 本标准中使用的成本计算模型假设，个别类别的财产代表一个组织的一系列已实现成本，这些损失或破坏成本可以从重大到最小。 使用超额是模型的必然结果，因为库存和控制不需要的资产可能会产生重大成本。

1.1 This practice covers the assignment of a value to categories and complete populations of lost or destroyed property assets for the purpose of determining the composite cost of all such losses on a periodic basis. This practice does not address the valuation of individual property assets. 1.2 The reason for assigning a loss or destruction value is to establish an economic basis for the allocation of resources to manage property efficiently and in a cost effective manner. 1.3 The direct cost of lost, damaged or destroyed (LDD) property has little to do with the acquisition, book or market value of such assets. While in many organizations, the value of LDD property is reflected at acquisition cost in the General Ledger accounts this approach is only appropriate for the financial reporting of property assets. 1.4 The calculation of the cost of loss or destruction of property for the purposes of computing a necessary factor to be used in the equation applied under Practice E 2219 is to be based upon the consideration of both the risk of an inventory shortage as well as the benefits of inventory control and overage management. 1.5 The valuation of property for the purposes of management and control is to be based upon the consideration of both the risk of an inventory shortage and benefits of inventory management as contained in this standard. ====== Significance And Use ====== The calculated cost of property loss and destruction in combination with the cost of overages presents a logical foundation for the development of alternative models which can be used to evaluate the effectiveness of property management systems and provide relevant information to management useful for the distribution of resources to the task of property utilization and control. The understanding of an organization’loss, destruction and overage cost of inventory is a necessary prerequisite to the development of cost effective systems for the management of movable, durable assets. The costing model used in this standard assumes that individual categories of property represent a range of realized costs to an organization and that these loss or destruction costs can range from significant to minimal. The use of overage is a necessary corollary to the model since there can be significant costs associated with the inventory and control of unneeded assets.