TA-50 is commonly stolen from closets and from cars because it has a high resale value to local pawn shops, so be sure to store TA-50 in a secure location. A LIN is a six-character alphanumeric identification code for generic nomenclature and pertains to the listing line on which the generic nomenclature appears in bulletins and Army equipment authorization documents. LINs treat all NSN items possessing the functional capability expressed by the generic nomenclature collectively. For example, one LIN may cover all mechanics' tool kits, another heavy equipment transports, and a third M4 rifles. PBOs use LINs to identify equipment commanders will inventory during a cyclic inventory. The FLO's job is to determine if negligence is involved, who caused the property loss, and the amount of the loss," explained Daniel Haws, attorney-advisor, Administrative Law Division, Staff Judge Advocate Office. "If the FLO recommends liability against a Soldier, that individual has seven days to submit a rebuttal explaining why the liability is not appropriate based on the standards for FLIPL."

When Army property is lost or damaged, financial responsibility can fall upon the Soldier or Civilian to whom the property was issued. Counseling sub-hand receipt holders in writing reduces the possibility of sub-hand receipt holder negligence. Before sub-hand receipt holders sign for property, the commander needs to provide them with a written counseling. The expectations of the commander should be clear and provide guidance about CSDP, inventory procedures and basic supply accountability. This written counseling statement serves as a training aid by passing along best practices to junior leaders. Supervisory responsibility obligates supervisors to ensure that property issued to subordinates is properly used and cared for. Supervisory responsibility arises through an assignment to a supervisory position and is not contingent on signed receipts or responsibility statements. Next, the appointing authority forwards the FLIPL, along with their recommendation, to the approving authority, usually a colonel or above. The approving authority approves or disapproves the recommendation to assess liability, but before making the decision, he or she receives a legal opinion that the findings and recommendations are legally sufficient and that the FLIPL was completed in accordance with AR 735-5.Evan M. FitzGerald was a Quartermaster Officer and a platoon leader, support operations officer, and executive officer, assigned to the Regimental Support Squadron, 11th Armored Cavalry Regiment at Fort Irwin. He is now a practicing attorney and holds a J.D. from the University of Massachusetts School of Law, and an LL.M. in Transnational Law from Temple University. Personal responsibility obligates a person to exercise reasonable actions to properly care for and keep safe property issued or acquired for a person's exclusive use. Personal responsibility always accompanies the physical possession of property. Expendable property loses its identity through its use. Expendable property requires accountability only if it is authorized by a modified table of organization and equipment or table of distribution and allowances. All other expendable property generally is considered as consumed in use. An example of consumed in use expendable property is masking tape. Conversely, all munitions require accountability on property book records. Expendable property has an ARC of "X."

Field exercise inventories should take place within 15 days of the end of an exercise. These inventories should also occur before and after deployments. This inventory should trigger component hand receipt updates. Inventory schedules must cover inventories of all property on every hand receipt and any property not currently on a hand receipt. The commander is usually responsible for at least two primary hand receipts: the unit property book and installation property book property. There may also be central issue facility, department of public works, or training and support center hand receipts. INVENTORY RECORDS. Recording every step in the inventory is an essential factor to reduce the possibility of negligence. The paper trail should start on day one of the inventory. Current and future hand receipt holders should bring a tape measure, digital camera, pen, and paper. Using a digital camera creates a photographic record of property, identifies features and serial numbers, and creates evidence that can help defeat a claim of negligence, provided the date-time stamp option is on.All BII and COEI should be laid out according to its TM, supply catalog, or respective item listing. In the event there are similar end items, all component layouts occur simultaneously. Only inventories for items that can be physically touched occur; relying on the word of another person is not a legal defense to negligence. Change of command inventories occur when the incoming commander inventories all of the property on the primary hand receipt. During this process, the commander inventories every major end item on the primary hand receipt. All items on component hand receipts, including basic issue items (BII) and components of the end item (COEI), also are inventoried. Nonexpendable property includes all non-consumable major end items. Nonexpendable property has an ARC of "N." Change of hand receipt holder inventories often occur at the platoon and squad levels. The incoming platoon leader or noncommissioned officer (NCO) inventories all property signed down to them from the commander. The incoming sub-hand receipt holder is responsible for ensuring 100 percent accountability of all items, including BII and COEI. Follow your unit's inventory and supply procedures. The supply policies are there to prevent property from getting lost.