1.1本惯例涵盖了当项目仍然保留，但需要确认为受损或退出行政控制时，如何正确处理会计和问责目的的指南。本规程旨在与规程结合使用 E2279页 ，它提供了各种原则，以提高物业管理功能的有效性和效率。这些包括重要性、最佳价值、合理细节、合理保证和适当报告的概念。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。代表业主的目标是维护充分代表财产实际价值的财产会计记录，并出于问责目的应用适当的管理和监督。 1.2本惯例涵盖对公允反映实体财产和财务记录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原则公平、一致地记录在实体的记录中。 1.4折旧的百分比和频率取决于所拥有财产的性质、其使用寿命以及支持实体商业类型活动的财产使用频率等因素。 1.5本惯例涵盖了公认的适当记录保存行为惯例，即当项目出于会计目的完全折旧，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，应退出会计和物业管理。 1.6实体有责任在其内部控制下以合理和负责任的方式有效、高效地运作，为利益相关者提供公法、法规和公认会计惯例中规定的最佳价值。 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内部税务指南，并确定监管或法定要求的适用性 . ====意义和用途====== 5.1改进财产问责制，包括避免滥用。财产的系统折旧通常有助于为决策者公平地展示实体的财产和财务记录。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 for accounting and accountability purposes 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 E2279 , which provides various principles to improve the effectiveness and efficiency of the property management functions. These include the concepts of materiality, best value, reasonable detail, and reasonable assurance and proper reporting. 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, on behalf of the owner, is to maintain property accounting records that adequately represent the actual value of property and for accountability purposes apply the appropriate management and oversight. 1.2 This practice covers the recognition of depreciation of personal property that is critical to a fair representation of the entity’s 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 policies. Accordingly, entities should establish recurring depreciation cycles so that the property eligible for depreciation is fairly and consistently recorded in the entity’s records in accordance with generally accepted accounting principles. 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 practice covers accepted practice of 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 under their internal controls to operate effectively, efficiently, and in a reasonable and responsible manner 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 internal tax guidelines and to determine the applicability of regulatory or statutory requirements prior to use . ====== Significance And Use ====== 5.1 Improves property accountability including avoiding abuse. 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.