Omni

name of control

Resources with economic value that an individual or organization owns or controls with the expectation that it will provide a future use or benefit.

Close terminology

To be developed in line with financial reporting fundamentals…

Disposal

Asset disposal is the elimination of an asset from an organization's records, typically by selling or scrapping it. Various methods of disposition can be used, depending on the assets type, for instance: clearance, demolition, destruction, dumping, removal, transfer.

INs and OUTs (section under development)

coming in

going out

Controls to review

regulation, documentation, reports