Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.2045.371 Property accountability procedures

(a) The threshold for detailed reporting of capitalized equipment by contractors is $50,000.

(b) The contractor shall send a copy of each Financial Status Report (NRCAR 2052.211–72, and 2052.211–72 Alternate 1), that references the acquisition of, or change in status of, contractor-held property purchased with government funds valued at the time of purchase at $50,000 or more to the Chief, Property and Acquisition Oversight Branch, Division of Contracts and Property Management.