We recently had a meeting between our data-center operations folks and  
our bean-counters. The long and the short of it was, for companies  
where they have SOX compliance to deal with, etc., etc., how granular  
are other people getting on their asset tracking.

For example,...

- When you upgrade a server from 16GB to 32GB, does accounting get  
notified that the valuation of the server has changed for depreciation  
purposes?  When you swap out the 146G hard drives for 300G hard  
drives, is there any accounting controls you enforce for that type of  
action?

- Is there anyone who is ACTUALLY tracking their hard drives and  
individual DIMMs through their enterprise, even if they were bought  
separately later as an upgrade to an existing piece of hardware?

- What do you do when you take that 16GB out of the server above and  
toss it on a shelf as being obsolete? Does accounting ever know? or  
care?

- Do you bother to tell accounting when $VENDOR comes out and swaps  
out a motherboard, changing the serial number of the hardware in the  
process? (and yes, for some vendors, a replacement motherboard DOES  
change the serial number). If you don't, doesn't that really hamper  
the ability to audit the asset tracking when asset ID # N used to  
belong to S/N XXXXXXX and now belongs to S/N YYYYYYY?

- Do you tell accounting when you ship hardware from one colo facility  
to another?

We're trying to define our policies and controls in this area, and it  
seems far-too-easy to get lost in the weeds of "what someone MIGHT  
have wanted you to do", when there's probably some, much easier, "what  
most people are doing" types of practices.

Any thoughts, comments, suggestions, from folks who've been down this  
road before?

Cheers,
D

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