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About This Item
Full Description
1.1 This practice addresses inventory verification which includes either physically or electronically confirming the existence, location, and quantity of assets.
1.2 Inventory verification is a key element in the asset management process.
1.3 The appropriate level to track assets is best expressed in Practices E2499 and E2608. Different types of assets may be managed or tracked at different levels of control, as noted in Practice E2608. The location specificity required for an inventory verification should match the location specificity required by the entity's asset management procedures or other controlling command media.
1.4 Inventory verification requires proper planning and execution. Depending on the type and scope, the inventory verification can involve significant dedication of resources. Entities should ensure that the value earned from an inventory verification is equal to or greater than the costs of the dedication of resources.
Document History
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ASTM E2132-17
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Standard Practice for Inventory Verification: Electronic and Physical Inventory of Assets- Most Recent
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ASTM E2132-11
Standard Practice for Inventory Verification: Electronic and Physical Inventory of Assets- Historical Version
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ASTM E2132-01(2007)
Standard Practice for Physical Inventory of Durable, Moveable Property- Historical Version
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ASTM E2132-01
Standard Practice for Physical Inventory of Durable, Moveable Property- Historical Version