1.1本惯例涵盖了为高效、经济的物业管理提供经济和逻辑基础的物业价值分配。该价值应作为分配资源以及开发和改进此类财产的收购、控制、会计和处置系统和流程的基础。 1.2虽然财产的购置成本和折旧对于财务会计和报告目的是有用和适当的，但这些信息并不反映财产对组织的价值，也不反映如果财产丢失、损坏、毁坏或不适当地释放或处理，组织将招致的成本和其他损害。 因此，该财务信息不足以用于物业管理目的。 1.3财产的控制程度和控制成本必须合理，并与短缺的实际后果相称；也就是说，由于损失、损坏或破坏，财产在需要时不可用；或超龄；也就是说，维持过剩财产的库存。 1.4为了管理和控制的目的，对财产进行估值，应基于短缺和过剩的风险和成本以及拥有财产的成本。 ====意义和用途====== 分摊价值是购置成本估值的一种替代模型，为高效、经济的物业管理提供了经济和逻辑基础。该价值应作为分配资源以及开发和改进此类财产的收购、控制、会计和处置系统和流程的基础。 分摊估值的前提是，一个组织投资于房地产，因为房地产的可用性对于该组织的成功是必要的，无论是完成任务还是产生利润。 分摊估值模型假设，房地产资产的购置、维护、控制和处置的生命周期成本应以任何资本投资的方式进行评估；就利润或对机构任务成功的贡献而言，它应该产生适当的资产回报率（ROA）。 分摊估值的使用消除了与收购估值相关的价值扭曲，并鼓励更合理地将资源分配给财产的管理和控制。这种估值使一个组织能够将其注意力和资源的优势投入到对所生产的商品和服务贡献最大价值的财产上。 物业管理效率系数（如第节所述） 10 )可用于预测物业管理功能的附加值，并与类似组织进行绩效比较。

1.1 This practice covers the assignment of a value to property that provides an economic and logical basis for efficient and cost-effective property management. This value should be the basis for allocating resources and developing and improving systems and processes for the acquisition, control, accounting and disposal of such property. 1.2 While acquisition cost and depreciation of property are useful and appropriate for financial accounting and reporting purposes, this information does not reflect the value of property to an organization or the costs and other damages the organization would incur if the property were lost, damaged, destroyed, or inappropriately released or handled. This financial information is therefore inadequate for property management purposes. 1.3 The degree to which property is controlled and the cost of that control must be reasonable and commensurate with the practical consequences of both a shortage; that is, the property not being available when needed due to loss, damage or destruction; or an overage; that is, maintaining inventories of excess property. 1.4 The valuation of property for the purposes of management and control is to be based upon the risks and costs of shortages and overages as well as the cost of owning property. ====== Significance And Use ====== Contributory value, an alternative model to acquisition cost valuation, provides an economic and logical basis for efficient and cost-effective property management. This value should be the basis for allocating resources and developing and improving systems and processes for the acquisition, control, accounting and disposal of such property. Contributory valuation is based on the premise that an organization invests in property for the reason that the availability of the property is necessary to the success of the organization, either the accomplishment of a mission or the generation of profit. The contributory valuation model assumes that the life-cycle cost of acquisition, maintenance, control and disposal of a property asset should be evaluated in the manner of any capital investment; it should yield an appropriate return on assets (ROA) in terms of profit or a contribution to the agency’or institution’mission success. The use of contributory valuation eliminates the distortions in worth associated with acquisition valuation and encourages a more rational allocation of resources to the management and control of property. This valuation enables an organization to devote the preponderance of its attention and resources to the property that contributes the greatest value to the goods and services produced. The Property Management Efficiency Factor (described in Section 10 ) can be used to trend the value added by the property management function and to compare performance with similar organizations.