Standard Practice for Management of Low Risk Property (LRP)
NORMA vydaná dňa 1.11.2017
Označenie normy: ASTM E2811-17
Dátum vydania normy: 1.11.2017
Kód tovaru: NS-801619
Počet strán: 2
Približná hmotnosť: 6 g (0.01 libier)
Krajina: Americká technická norma
Kategória: Technické normy ASTM
low risk property (LRP), risk assessment, risk management,, ICS Number Code 03.100.01 (Company organization and management in general)
|Significance and Use|
4.1 LRP should be administratively controlled and managed using less resource-intensive methods than higher risk property.
4.2 The type and scope of control and management should be commensurate with the level of risk. The entity shall determine the level of risk considering the following criteria:
4.2.2 Technological obsolescence,
4.2.3 Lead time,
4.2.7 Threshold/monetary values,
4.2.8 Environmentally regulated,
4.2.9 National security/threat,
4.2.10 Schedule constraints,
4.2.12 Societal or personal safety,
4.2.13 Documented business agreements (for example, contract, grant, memorandum of agreement), and
4.2.14 Initial accounting treatment.
Note 1: The listing in is not all inclusive and may be supplemented by the entity and country. The management threshold/monetary value for item in the United States and internationally may fluctuate up to $5000.00 or higher depending on agency and industry type.
4.3 The information received from conducting standard asset Life Cycle Processes (LCP) within each Life Cycle Stage (LCS) for LRP may not provide sufficient value to the entity that is equal to or greater than the cost associated with performing the processes.
4.4 Entities should establish policies and procedures, based on certain criteria in determining whether all or selected asset LCP should be conducted for LRP.
4.5 The success of any entity is dependent in part on its operational effectiveness. To be effective entities should shift their focus from “risk avoidance” to one of “risk management.” The required processes and associated cost to eliminate all risk is prohibitive and contrary to producing timely, high-quality, and competitive products and services.
4.6 While a variety of different strategies can mitigate or eliminate risk, the process for identifying risk includes:
4.6.1 Vulnerability of the asset, and
4.6.2 Consequence of a loss.
4.7 The process for managing the risk includes:
4.7.1 Reduction of risk, and
4.7.2 Prioritization of the risk management based on importance.
1.1 This practice covers the assessment of risk and management of low risk property (LRP).
1.2 This practice is directed at tangible LRP.
1.3 This practice does not promote mismanagement or dereliction of duty to protect property, nor protecting property unreasonably – to the extent that usefulness is impaired. This practice recognizes the constraints of materiality and costs versus benefits in the control and management of property.
1.4 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.
|2. Referenced Documents|
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