41 C.F.R. § 109-27.5005 Shop, bench, cupboard or site stock.
Title 41 - Public Contracts and Property Management
Shop, bench, cupboard or site stocks are an accumulation of small inventories of fast-moving materials at the point of use. Normally, these inventories are expensed at time of issue from controlled stores. However, when stocks of such inventories are not consumed or do not turn over in a reasonable period of time, which normally should not exceed 90 days, these items should be subject to the required physical controls and recorded in the proper inventory account.
Title 41: Public Contracts and Property Management
PART 109–27—INVENTORY MANAGEMENT
Subpart 109–27.50—Inventory Management Policies, Procedures, and Guidelines
§ 109-27.5005 Shop, bench, cupboard or site stock.
