41 C.F.R. § 102-84.40 What types of real property must I report for the Annual Real Property Inventory?
Title 41 - Public Contracts and Property Management
You must report for the Annual Real Property Inventory all land, buildings, and other structures and facilities owned by the United States (including wholly-owned Federal Government corporations) throughout the world and all real property leased by the United States from private individuals, organizations, and municipal, county, State, and foreign governments. These reports must include all real property that a Federal agency carries on its financial statement and/or in documentation accompanying the financial statement, such as: (a) Unreserved public domain lands; (b) Public domain lands reserved for national forests, national parks, military installations, or other purposes; (c) Real property acquired by purchase, construction, donation, eminent domain proceedings, or any other method; (d) Real property in which the Government has a long-term interest considered by the reporting agency as being equivalent to ownership. This would include land acquired by treaty or long-term lease (e.g., 99-year lease), and that your agency considers equivalent to Federally-owned land; (e) Buildings or other structures and facilities owned by or leased to the Government whether or not located on Government-owned land; (f) Excess and surplus real property; (g) Real property held in trust by the Federal Government; (h) Leased real property (including leased land, leased buildings, leased other structures and facilities, or combination thereof); and (i) Real property leased rent free or for a nominal rental rate if the real property is considered significant by the reporting agency.
Title 41: Public Contracts and Property Management
PART 102–84—ANNUAL REAL PROPERTY INVENTORIES
§ 102-84.40 What types of real property must I report for the Annual Real Property Inventory?
