Is the DoD required by regulation to establish accountability records for all the items it obtains?
Accountability of items begins when hardware (equipment), and supplies (materials and consumables) are acquired through purchase, lease, or other means, including transfer or fabrication, whether the hardware and supplies are already in existence or must be created, developed, demonstrated and evaluated. DoD Instruction 5000.64 requires that accountable records be established for all property (i.e., property, plant and equipment) purchased, having a unit acquisition cost of over $5,000 or more, items that are classified or sensitive, and items located at third parties, regardless of acquisition cost. Property accountability records and systems should follow the 5000.64 exactly: part number, cost, national stock number, serial numbers, bar codes, or other unique identifiers (e.g., hull, building numbers, aircraft tail numbers, vehicle registration, disposal turn-in document number, as may be appropriate and necessary), as well as other data elements. For materiel covered under DoD 4140.
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