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Significance and Use
1.2 This practice recognizes that while some entities distinguish between ‘excess’ and ‘surplus’ personal property, this practice will remain consistent with Terminology E2135 using those words as they are defined therein.
1.5 As entities may incur unnecessary or additional costs associated with recordkeeping, taxes, storage, maintenance, etc,. of personal property until final disposal actions are complete, selecting the most efficient and economical method of disposal is critical to a successful disposal program.
1.7 This practice does not specifically address disposal requirements of governmental laws and regulations. However, this practice enables an entity to align or integrate applicable governmental laws and regulations with its own requirements.
2. Referenced Documents (purchase separately) The documents listed below are referenced within the subject standard but are not provided as part of the standard.
E2135 Terminology for Property and Asset Management
ICS Number Code 03.100.99 (Other standards related to company organization and management); 13.030.99 (Other standards related to wastes)