1.1 本实践介绍了资产记录中包含的基本数据元素和可选数据元素。 1.2 本惯例不用于创建重大资产记录。 1.3 必要的数据元素是必要的，并应包括在资产记录中，以确保高效、有效地管理和控制资产，并向管理层、用户或客户提供有关状态的信息。 1.4 可选数据元素适用于资产记录，具体取决于实体的需要。并非所有可选数据元素都是必需的或适用于所有实体。 1.5 将数据元素划分为基本数据元素和可选数据元素，可以在广泛的应用中应用这种做法。 1.6 本标准无意解决强加给实体的任何合同要求。本标准的用户有责任确保满足所有合同要求。 1.7 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 资产记录中应包括必要的数据元素，以提供高效和有效的财产管理。 5.2 可选数据元素是记录的一部分，具体取决于实体的需要或所有者的要求，或两者兼而有之。可选数据元素包括 不限于 本规程中引用的。 5.3 使用这种做法将提高资产管理的效率，包括资产监测、实物盘点、自我评估、处置等。

1.1 This practice presents both essential and optional data elements contained within an asset record. 1.2 This practice is not intended to be used for the creation of material asset records. 1.3 Essential data elements are requisite and shall be included in an asset record to ensure efficient, effective management and control of assets and to provide information regarding the status to management, users, or customers. 1.4 Optional data elements are applicable to asset records depending upon the needs of the entity. Not all optional data elements are required or applicable to all entities. 1.5 The division of data elements into essential and optional data elements allows this practice to be applied across a wide spectrum of applications. 1.6 This standard does not purport to address any contractual requirements imposed upon the entity. It is the responsibility of the user of this standard to ensure that all contractual requirements are met. 1.7 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 Essential data elements shall be included in the asset record to provide efficient and effective management of property. 5.2 Optional data elements are part of the record depending on the entity’s need or owner's requirements, or both. Optional data elements are not limited to those cited in this practice. 5.3 Use of this practice will result in greater efficiency in the management of assets including its monitoring, performance of physical inventories, self-assessments, disposition, etc.