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Plant Property Accounting

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Figure 6-5.-Controlled-Equipage Custody Record (4442), NAVSUP Form 460. Issue requests applicable to shortages and unserviceable items requiring replenishment have been submitted to the supply officer (or the reasons why they have not been submitted). Surveys applicable to shortages and unserviceable items have been submitted (or the reasons why they have not been submitted). The list of excess controlled equipage items, including justification or authority for any excess items desired to be retained, has been submitted. Any shortages or unserviceable items found during inventory must be covered as appropriate by Government Property Lost or Damaged (GPLD) Survey Certificate, DD Form 2090; Report of Survey, DD Form 200; or Missing, Lost, Stolen, or Recovered Government Property, OPNAV Report 5500-1. Plant Property Accounting Plant property is the term used to describe all Navy-owned real property and other property under the care of the Navy. Plant property items are divided into four classes, as follows: Class 1–Land Class 2–Buildings and improvements Class 3–Equipment, other than industrial plant equipment Class 4–Industrial plant equipment Department heads at each activity are responsible for plant property under their custody. They must assist the fiscal officer in obtaining technical descriptions of plant property and affixing identification plates and decals on the property. They must also help the fiscal officer in determining the estimated life of the property; reporting acquisitions, dispositions, transfers, and surveys of plant property; and conducting physical inventories. As a master or senior chief, the classes of plant property you will be most concerned with are classes 3 and 4. 6-17



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