48 CFR § 2045.371
Property accountability procedures
November 17, 2020
(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.