Indiana Code Title 8. Utilities and Transportation § 8-23-13-1

Sec. 1. The department shall establish and maintain complete inventory records of all durable office equipment, highway construction and maintenance equipment, motor vehicles, and all other items of personal property except office supplies under its control other than property excluded by section 2 of this chapter.  The inventory shall be kept on a basis that will show the disposition of all obsolete, discarded, or traded equipment and will show at all times the status of all personal property owned by the department.