| S.No. | Field / Checkpoint | Reference | Status |
|---|---|---|---|
| A. DEAD STOCK ITEMS | |||
| A1 | Item description + acquisition date + cost + condition Acceptance: Asset tagged | Non-consumable assets (tools, instruments, plant items) | OK NC NA |
| A2 | Location + custodian + serial number Acceptance: Custodian signed | Per asset register | OK NC NA |
| A3 | Annual physical verification Acceptance: Independent | Physical count | OK NC NA |
| B. DISPOSAL / TRANSFER | |||
| B1 | Disposal — sale / scrap / transfer with approvals Acceptance: Disposal voucher | Per delegation | OK NC NA |
| B2 | Depreciation tracking (for company assets) Acceptance: WDV computed | Per Companies Act / IT Act | OK NC NA |