41 C.F.R. § 102-84.45 What types of real property must not be reported for the Annual Real Property Inventory?
Title 41 - Public Contracts and Property Management
You must not report real property that is not carried on your agency's financial statements, such as: (a) Properties acquired through foreclosure, confiscation, or seizure to be liquidated in settlement of a claim or debt to the Federal Government; (b) Rights-of-way or easements granted to the Federal Government; and (c) Lands administered by the United States under trusteeship by authority of the United Nations.
Title 41: Public Contracts and Property Management
PART 102–84—ANNUAL REAL PROPERTY INVENTORIES
§ 102-84.45 What types of real property must not be reported for the Annual Real Property Inventory?

