Designation:E2676−09(Reapproved2014)StandardPracticeforTangiblePropertyMobilityIndex(MI)1ThisstandardisissuedunderthefixeddesignationE2676;thenumberimmediatelyfollowingthedesignationindicatestheyearoforiginaladoptionor,inthecaseofrevision,theyearoflastrevision.Anumberinparenthesesindicatestheyearoflastreapproval.Asuperscriptepsilon(´)indicatesaneditorialchangesincethelastrevisionorreapproval.1.Scope1.1Thispracticecoversstandardizingpracticeandtermi-nologyrelatedtoinformationconveyingthemobilityoftangibleproperty.1.2Thispracticedescribesagraduatedindexdepictinginastandardmannerthemobilityoftangibleproperty,assigningastandardnameandindexnumbertoeach.Theindexrangesfromindiscernibletoimmovable.ThemobilityindexrangesfromMI0fornon-discernableitemstoMI10forrealprop-erty.1.3Whileexamplesaregivenofitemsthatmaybeassoci-atedwithaparticularmobilityindexnumber,theintentofthispracticedoesnotincluderigidprescriptiveassignmentofitemsortypesofitemstospecificmobilityindexes.Individualentitiesmaymaketheirownassignmentsbasedontheirjudgmentunlessoruntilstandardpracticebasedonexperienceusingthispracticeemerges.1.4InconjunctionwithPracticeE2608,entitiesmaybasedecisionsoncontrolclassesandcontrolclassesinwholeorinpartbasedonthemobilityindicesoftheitems.1.5InconjunctionwithPracticeE2132,entitiesmayde-veloptheirphysicalinventoryplansforclassesofitemsbasedinwholeorinpartonthemobilityindicesoftheitems.1.6InconjunctionwithPracticeE2131,entitiesmayana-lyzeandreporttheirloss,damage,anddestructionexperiencebasedinwholeorinpartonthemobilityindicesoftheitems.1.7Thereisnoexisting,recognizedpracticeforrecording,discussing,andcomparingmobilityinformation.1.8Thispracticeisdesignedtobeapplicableandappropri-ateforalltangibleproperty-holdingentities.1.9Thisstandarddoesnotpurporttoaddressallofthesafetyconcerns,ifany,associatedwithitsuse.Itistheresponsibilityoftheuserofthisstandardtoestablishappro-priatesafetyandhealthpracticesanddeterminetheapplica-bilityofregulatorylimitationspriortouse.2.ReferencedDoc...
