The entity discontinues logical and physical protections over physical assets only after the ability to read or recover data and software from those assets has been diminished and is no longer required to meet the entity’s objectives
Procedures are in place to identify data and software stored on equipment to be disposed and to render such data and software unreadable
Procedures are in place to remove data and software stored on equipment to be removed from the physical control of the entity and to render such data and software unreadable.