48 CFR §2045.371
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (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.