41 C.F.R. § 109-1.5111 Retirement of property.
Title 41 - Public Contracts and Property Management
When Government property is worn out, lost, stolen, destroyed, abandoned, or damaged beyond economical repair, it shall be listed on a retirement work order. A full explanation shall be supported by an investigation, if necessary, as to the date and circumstances surrounding the wear, loss, theft, destruction, abandonment, or damage. The retirement work order shall be signed by the responsible official initiating the report and reviewed and approved by an official at least one supervisory level above the official initiating the report.
Title 41: Public Contracts and Property Management
PART 109–1—INTRODUCTION
Subpart 109–1.51—Personal Property Management Standards and Practices
§ 109-1.5111 Retirement of property.

