【国外标准】 Standard Practice for Defining Movements, Shipments, and Transfers of Tangible Property

5.1 Movement is the act or process of physically relocating tangible property from one location, internal area, or person to another within an entity’s site, generally regarded as an onsite location change.5.1.1 Movement applies to tangible property relocated within an entity's facility, for example, building and room changes within one site.5.1.2 Movement is recorded by means of internal entity movement documents such as move orders or hand receipts. All movement must be authorized and documented.5.1.3 Movement typically does not include any change to accountability or ownership but may include a change in responsibility and stewardship.5.1.4 Movement documents are used to update and support records established and maintained for management and audit purposes.5.2 Shipment is the physical relocation of tangible property from one facility, geographical location, customer, or entity, or any combination thereof, to another and may or may not include a transfer of accountability. Typically a shipment would include a change in responsibility or stewardship. For information on transfers, see 5.3.5.2.1 A shipment of property from one facility or site to another, to a supplier, to a customer, or to a consignee requires preparation of a shipping document, for example, an entity’s or carrier’s shipping document, customer, client or government forms, etc.5.2.2 Shipping documents used to update property records are retained as auditable documents.5.2.3 For the purpose of this practice, shipment is relocation of an item offsite and movement is a location change onsite. However shipment may be considered the same as movement in regard to the updating of an entity’s property records in that both actions cause a change to location information.5.2.4 Shipments require compliance with federal, state and local laws and regulations, including, where applicable, export laws and regulations as promulgated by Government entities.5.3 Transfers of tangible assets typically include a conveyance of right, title, interest, or accountability (and possibly responsibility or stewardship, or both) in those assets from one person, organization, or entity to another.5.3.1 Transfers require proper approval or authorization, or both, consistent with the involved entity’s organizational structure in accordance with any client requirements.5.3.2 Transfer documents may include the following: entity specific forms, client specific forms, government specific forms, etc.5.4 Some of these processes may occur simultaneously. For instance movement or shipment may also include a transfer of custodianship, accountability, stewardship, or responsibility and vice versa.1.1 This practice defines and clarifies the differences between movements, shipments, and transfers of tangible property to support the goals and mission of the entity.1.2 This practice is intended to be applicable and appropriate for tangible property holding entities.1.3 This practice contains information on movements, shipments, and transfers as defined herein and includes other terms from Terminology E2135.1.4 This practice enables effective and consistent communication across entities through standard use of the terminology.1.5 This practice does not include actual instructions or directions on how to complete or conduct movements, shipments, or transfers.1.6 For the purpose of clarification and communication, shipment and movement are considered two different activities in this practice.1.7 The values stated in SI units are to be regarded as standard. No other units of measurement are included in this standard.1.8 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.