Asset register · The review record · Element

The corrections

What was changed as a result, including changes to the process.

The part

What it is

Correcting the register without correcting what caused the error means the same review next year finds the same rate.

The process fix is usually small: a step in the disposal procedure, or a handover checklist that includes assets.

The smallest level

The attributes it carries

Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.