What is the difference between accountable and non-accountable excess property?

• A. Both require documentation
• B. Non-accountable excess requires more documentation
• C. Accountable property requires documentation and tracking; non-accountable excess is typically managed without a formal hand receipt
• D. There is a difference

Answer: (C)

The key idea is how tightly an item is tracked and recorded. Accountable property must be documented and tracked in the property accountability system—each item is listed on a hand receipt or in a property book, with regular inventories and a clear chain of custody. When such items become excess, they’re still handled with formal processes that update those records.

Non-accountable excess, by contrast, doesn’t require that formal hand receipt documentation. It’s managed through less formal means, typically through local disposal or redistribution without updating a formal accountability record. This distinction matters for audit trails and control of assets.

So the correct explanation is: accountable property requires documentation and tracking; non-accountable excess is typically managed without a formal hand receipt.