Property Accountability
Types of Property
All property (including historical artifacts, art, flags, organizational property, and associated items) acquired by the Army from any source-bought, scrounged, donated, and so forth-must be accounted for as prescribed by Department of the Army (DA) Pamphlet (Pam) 710-2-1, Using Unit Supply System (Manual Procedures), para 4-1. The accounting must be continuous from the time of acquisition until consumption or disposal of the property occurs. All Army property, except real property, is classified for property accounting purposes as expendable, durable, or nonexpendable.
Nonexpendable property is not consumed in use and retains its original identity during the period of use. This includes all nonconsumable major end items authorized by DA-recognized authorization documents (Army Regulation [AR] 71-32, Force Development and Documentation-Consolidated Policies, para 8-23). Nonexpendable property is managed by property book officers (PBOs).
Expendable property is consumed or loses its identity in use. It also includes items not consumed in use with a unit cost of less than $300 and is unclassified. Supply sergeants manage expendable property, but commanders have command supervision over the spending according to AR 735-5, Policies and Procedures for Property Accountability, para 7-4.
Durable property is not consumed during use, but does not require formal property book accountability. Its unique characteristics require control when issued to the user. Specific instructions on how to account for durable property are found in AR 735-5, para 7-7.
Assignment of Property
One of the most critical aspects of maintaining good supply discipline is assigning responsibility for equipment to users. By ensuring property is assigned and 100 percent accounted for, commanders increase their chance of maintaining supply discipline. The following are a few tools used to assign responsibility for property: property...