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I have a piece of Accountable Classified Removable Electronic Media (ACREM) that has been degaussed and is awaiting physical destruction, so do I still have to inventory it as accountable matter?

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I have a piece of Accountable Classified Removable Electronic Media (ACREM) that has been degaussed and is awaiting physical destruction, so do I still have to inventory it as accountable matter?

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Yes, unless it is verified that the item no longer contains any of the information that required it to be accountable and no such information is recoverable from the item, it must still be considered accountable and subject to inventory requirements. DOE M 470.4-4A states, “Inventories must consist of a physical comparison of each item against the current inventory listing. Discrepancies must be resolved, if possible using the previously reconciled inventory and receipts, transfers and destruction records. Each item listed in an accountability record must be verified visually.” However, since 32 C.F.R.

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