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This document gives guidelines for the application of an asset management system, in accordance with the requirements of ISO 55001. This document can be applied to all types of assets and by all types and sizes of organizations. NOTE 1 This document is intended to be used for managing physical assets in particular, but it can also be applied to other asset types. NOTE 2 This document does not provide financial, accounting or technical guidance for managing specific asset types, however, in Annex F information is provided on the relationship between the financial and non-financial asset management functions. NOTE 3 For the purposes of ISO 55000, ISO 55001 and this document, the term “asset management system” is used to refer to a management system for asset management.