2014 IAEA – PP+E Attractive Assets

Attractive Assets

Attractive asset are items below the capitalization threshold that tend to grow legs. Alternatively, they may be small items that the organization needs to track such as secure memory sticks. Relative to their value, they often consume an inordinate amount of organizational time. The challenge of managing these assets is developing a flexible definition (this sidebar) and then using the definition to start tracking the items. The specific examples provided will change over time.

Adapted from the IAEA internal policy paper. The following categories of attractive assets are items whose value falls between the minimum floor cost and the asset capitalization threshold. The term ‘for which there is a market’ makes the asset attractive. A market refers to the relative ease in which an asset can be used personally, sold in a white/grey market (pawnbroker, classified advertisement); or if there is a black or illicit market for the item. Relative ease is constrained by the following:

  • Demand for the item
  • Its use outside the organization
  • The ability to track or identify the property as being stolen
  • The real and perceived administrative or legal consequences to the individual (staff member or otherwise) detected holding or distributing the Agency’s asset.
Description ITEMS for which there is a market, comments AND CURRENT EXAMPLES
Camera and Video Equipment Still or video imaging equipment. Examples: digital, video or security cameras.
Computer Peripherals and Office Equipment Electronic or mechanical devices, which can be connected to computers, or used in an office setting. Examples: printers, scanners, data transfer devices and postage meters.
Communication and Entertainment Equipment Devices used for large group presentations and which may be converted for personal use. Examples include televisions, radio receivers, projectors, personal entertainment equipment and speakers.Electronic or mechanical devices used for secure or unsecure communication. Examples: smart phones and two-way radios.
Tools or Equipment Maintenance equipment. Examples: hand and power tools, GPS systems, storage steps, electrical or air supply devices.
Restricted Police and Security Tools Restricted, law enforcement, military and security equipment, including restricted firearms and ammunition.

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