Which of the following factors must be addressed during the disposal of long-term assets?

The importance of addressing health and safety policies during the disposal of long-term assets cannot be overstated. When disposing of such assets, organizations have a legal obligation to ensure that the process complies with relevant health and safety regulations. This includes the safe handling, transportation, and disposal of assets to prevent any hazards that could affect employees, the public, or the environment.

For instance, improper disposal of equipment could lead to health risks, such as exposure to toxic materials or accidents. Therefore, adhering to health and safety policies is critical to protecting all stakeholders involved in the disposal process.

While maximizing residual value and managing storage costs are important considerations in the disposal process, they do not encompass the broader responsibility organizations have regarding the well-being of individuals and compliance with regulations. Hence, focusing on health and safety policies is essential and should be a priority in asset disposal operations.