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A popular approach to tracking fixed assets uses serial numbered asset tags, which are labels often with bar codes for easy and accurate reading. The owner of the assets can take inventory with a mobile bar code reader and then produce a report. Off-the-shelf software packages for fixed asset management are marketed to businesses small and ...
Integrity Management Plan (part of an asset integrity management system) is a documented and systematic approach to ensure the long-term integrity of an asset or assets. [ 1 ] Integrity management planning is a process for assessing and mitigating risks in an effort to reduce both the likelihood and consequences of incidents.
Asset Integrity Management Systems (AIMS) outline the ability of an asset to perform its required function effectively and efficiently whilst protecting health, safety and the environment and the means of ensuring that the people, systems, processes, and resources that deliver integrity are in place, in use and will perform when required over the whole life-cycle of the asset.
An asset management plan (AMP) is a tactical plan for managing an organisation's infrastructure and other assets to deliver an agreed standard of service. Typically, an asset management plan will cover more than a single asset, taking a system approach - especially where a number of assets are co-dependent and are required to work together to deliver an agreed standard of service.
Maintaining a systematic record of individual assets (an inventory)—e.g., acquisition cost, original service life, remaining useful life, physical condition, repair and maintenance consistency; Developing a defined program for sustaining the aggregate body of assets through deterioration modeling, planned maintenance, repair, and replacement ...
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."