{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://docs.demiton.io/registers/asset_disposal/v3.json",
  "title": "asset_disposal contract v3",
  "type": "object",
  "required": [
    "asset",
    "disposed_item_description",
    "external_id",
    "occurred_at"
  ],
  "properties": {
    "asset": {
      "type": "string",
      "description": "The tracked plant/asset disposed of, when it resolves to the asset spine.",
      "x-demiton-requiredness": "required",
      "x-demiton-reference": true
    },
    "worker": {
      "type": "number",
      "description": "The worker who processed or submitted the disposal; the accountable identity.",
      "x-demiton-requiredness": "optional",
      "x-demiton-reference": true
    },
    "form_id": {
      "type": "number",
      "description": "Source form template identity; meaningful only on form-backed sources.",
      "x-demiton-requiredness": "optional"
    },
    "quantity": {
      "type": "number",
      "description": "Number of items disposed, when more than one.",
      "x-demiton-requiredness": "optional"
    },
    "form_title": {
      "type": "string",
      "description": "The tenant template title the disposal was captured on.",
      "x-demiton-requiredness": "optional"
    },
    "disposed_at": {
      "type": "string",
      "description": "The date of disposal as recorded on the form, where it differs from submission time.",
      "x-demiton-requiredness": "optional",
      "format": "date",
      "x-demiton-type": "date"
    },
    "external_id": {
      "type": "string",
      "description": "Stable identity of the source disposal record (Assignar form-result id, cast to text).",
      "x-demiton-requiredness": "required"
    },
    "occurred_at": {
      "type": "string",
      "description": "When the disposal was recorded/submitted; the life-cycle retirement event time and the retention clock.",
      "x-demiton-requiredness": "required",
      "format": "date-time",
      "x-demiton-type": "datetime"
    },
    "jurisdiction": {
      "type": "jurisdiction",
      "description": "The WHS/environmental regime whose duty and retention rule apply.",
      "x-demiton-requiredness": "optional"
    },
    "disposal_method": {
      "type": "string",
      "description": "How the item left service (sold / scrapped / written off / returned).",
      "x-demiton-requiredness": "optional"
    },
    "proceeds_amount": {
      "type": "number",
      "description": "Sale proceeds, where the disposal was a sale.",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "native currency (AUD default)",
      "x-demiton-type": "decimal"
    },
    "financial_period": {
      "type": "string",
      "description": "The accounting period the disposal falls in, derived from `occurred_at`.",
      "x-demiton-requiredness": "optional",
      "format": "date",
      "x-demiton-type": "date"
    },
    "disposed_item_description": {
      "type": "string",
      "description": "What was disposed of, as named on the disposal record; the free-text fallback that carries the fact when no asset resolves.",
      "x-demiton-requiredness": "required"
    }
  },
  "x-demiton-register-type": "asset_disposal",
  "x-demiton-contract-version": "3.0.1",
  "x-demiton-store": "tenant",
  "x-demiton-axes": [
    {
      "axis": "worker",
      "requirement": "optional",
      "role": "subject"
    },
    {
      "axis": "asset",
      "requirement": "required",
      "role": "subject"
    },
    {
      "axis": "financial_period",
      "requirement": "optional",
      "role": "context"
    }
  ],
  "x-demiton-measures": [
    {
      "key": "proceeds_amount",
      "accumulation": "additive",
      "dtype": "decimal",
      "unit": "by_coordinate"
    }
  ],
  "x-demiton-provenance": {
    "standards": [
      {
        "code": "AASB 116",
        "title": "Property, Plant and Equipment (Australian adoption of IAS 16)",
        "access": "full_text_verified",
        "region": "Australia",
        "edition": "compilation F2023C00192 (registered 2023-02-13)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ATO business record-keeping rules",
        "title": "ATO record-keeping for business (general 5-year retention; longer for depreciating assets)",
        "access": "public_summary",
        "region": "Australia",
        "edition": "page updated 2025-08-01",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Corporations Act 2001 (Cth) s 286",
        "title": "Corporations Act 2001 - obligation to keep financial records (7 years)",
        "access": "full_text_verified",
        "clause": "s 286(2)",
        "region": "Australia",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Model WHS Regulations",
        "title": "Model Work Health and Safety Regulations (Safe Work Australia; given effect by each state/territory)",
        "access": "full_text_verified",
        "clause": "reg 237; reg 226",
        "region": "Australia",
        "edition": "as amended 5 December 2025",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Directive 2012/19/EU",
        "title": "Waste electrical and electronic equipment (WEEE) Directive",
        "access": "public_summary",
        "region": "European Union",
        "edition": "2012",
        "checked_on": "2026-09-14"
      },
      {
        "code": "IAS 16",
        "title": "Property, Plant and Equipment (IFRS Accounting Standards)",
        "access": "public_summary",
        "region": "International",
        "edition": "current (as amended)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 14001:2026",
        "title": "Environmental management systems - Requirements with guidance for use",
        "access": "paywalled_secondary",
        "clause": "10.2",
        "region": "International",
        "edition": "2026",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 45001:2018",
        "title": "Occupational health and safety management systems - Requirements with guidance for use",
        "access": "paywalled_secondary",
        "clause": "8.1; 10.2",
        "region": "International",
        "edition": "2018 + Amd 1:2024 (AS/NZS ISO 45001:2018 AU/NZ adoption)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 55001",
        "title": "Asset management - Asset management system - Requirements",
        "access": "paywalled_secondary",
        "clause": "8.1",
        "region": "International",
        "edition": "2024 (AS ISO 55001:2024 identical AU adoption)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 9001:2015",
        "title": "Quality management systems - Requirements",
        "access": "paywalled_secondary",
        "clause": "8.7; 10.2",
        "region": "International",
        "edition": "2015 (AS/NZS ISO 9001:2016 adoption; 2026 edition expected)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO/TS 55010",
        "title": "Asset management - Guidance on the alignment of financial and non-financial functions",
        "access": "paywalled_secondary",
        "clause": "Annex I",
        "region": "International",
        "edition": "2024 (2019 edition withdrawn 2025-04-09)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ASC 360",
        "title": "Property, Plant, and Equipment (FASB Accounting Standards Codification)",
        "access": "paywalled_secondary",
        "region": "United States",
        "edition": "current",
        "checked_on": "2026-09-14"
      }
    ]
  },
  "description": "Plant and equipment written off, sold or scrapped.",
  "x-demiton-contract-url": "https://docs.demiton.io/registers/asset_disposal/",
  "x-demiton-register-catalog": "https://docs.demiton.io/concepts/register-catalog"
}