How we sample assets on a multi-building plant visit

Walking every bolt on a sprawling plant is rarely the brief. Sampling has to be defensible to management and useful to the people who maintain the register afterward.

Stratify before you walk

We typically split the population by net book value bands, asset class (plant, vehicles, IT capitalized hardware, leasehold), and building. High-value lines may be tested at higher coverage; mobile assets get a separate stratum because they migrate between halls.

Agree the sample before boots hit the floor

Controllers should see the sample list in advance — not to coach custodians into hiding gaps, but to arrange escorts, safety induction, and access to locked rooms. Surprises on the day usually mean wasted hours at the gatehouse.

Document what “not found” means

An asset can be missing, relocated without a register update, scrapped without retirement, or simply mislabelled. Our count sheets force the team to pick a provisional cause on the day, then confirm with finance later. That habit turns a vague exception list into something you can actually post.