Policies and Procedures for Property Accountability — AR 735–5

This regulation provides basic policies and procedures for accounting for U.S. Army property and accounting for lost, damaged, or destroyed U.S. Army property. It defines accountability and responsibility, identifies categories of property and accounting procedures to be used with each, and identifies basic procedures for operating a property account. It also provides for requesting waivers, offering rewards for lost property, and provides bonding requirements for Reserve Officers' Training Corps property accounts. It implements DoD 7200.10-M,
prescribing basic policies and procedures for accounting for lost, damaged, or destroyed U.S. Army property.