1.1本实践涵盖了确定实体拥有或使用的个人财产资产的生命周期成本（LCC）的过程共识模型的建立。 1.1.1对于企业而言，这些个人财产资产需要通过生产和销售商品或服务或两者实现财务回报。 1.1.2对于机构和机关，需要这些个人财产资产来完成其主要任务。 1.2不动产和动产资产可能包括资本（固定）资产和动产、耐用资产，包括:客户提供的资产、租赁/租赁资产、合同/项目直接- 购买的资产或支出项目。 1.3资产使用寿命可分为三个不同的阶段，每个阶段都有几个独立但相互关联的子阶段:购置、使用和处置。这些初级阶段并非包罗万象，而是作为建立LCC的基础。 1.4 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对于机构和机关而言，衡量和管理财产所有权的低成本成本成本可以直接提高问责制，表现为节约成本、提高资产利用率、延长资产寿命和提高任务效率。 5.2对于公司而言，测量和管理财产所有权的低成本成本成本可以直接节省成本，提高资产利用率，从而提高利润率。 5.3在三个阶段包括LCC符合实践 E2279页 根据报告原则。

1.1 This practice covers the establishment of a process consensus model for determining the life-cycle cost (LCC) of personal property assets owned or used by an entity. 1.1.1 For businesses, these personal property assets are required to achieve financial returns from producing and selling goods or services, or both. 1.1.2 For institutions and agencies, these personal property assets are required to accomplish their primary mission. 1.2 Real and personal property assets may include capital (fixed) assets and movable, durable assets including: customer-supplied assets, rental/leased assets, contract/project direct-purchased assets, or expense items. 1.3 Asset service lives can be divided into three distinct stages, each with several separate yet interrelated substages: acquisition, utilization, and disposition. These primary stages are not intended to be all encompassing, but are offered as the basis for establishing LCC. 1.4 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 to determine the applicability of regulatory limitations prior to use. ====== Significance And Use ====== 5.1 For agencies and institutions, measuring and managing the LCC of ownership of property may directly result in improved accountability, in the form of cost savings, increased asset utilization, extended asset life, and increased mission effectiveness. 5.2 For companies, measuring and managing the LCC of ownership of property may directly result in cost savings, increased asset utilization, and, therefore, improved profit margins. 5.3 Including LCC in the three stages is consistent with Practice E2279 under the reporting principle.