Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.1245.508-2 Reporting results of inventories

(a) Name and title of the individual(s) that performed the physical inventory;

(b) An itemized, categorized listing of all property capitalized:

(c) An itemized listing of the property lost, damaged, destroyed, or stolen, the circumstances surrounding each incident, and the resolution of the incident.