property. This category includes, but is not limited to, furniture, fixtures, office or industrial equipments, and personnel support equipments. The subcategories within minor property include classified, sensitive, and pilferable equipment. Navy commands must have internal controls to manage minor property. The controlled equipage program is an example of internal control used aboard ships. Plant property is defined as those items with a unit cost of ,000 or more and that have a useful life of more than 2 years. Plant property includes the following: . All Navy-owned real property and realty not owned, but the Navy is responsible for its accountability. l Personal capital property located in shore establishments or used by shore-based units under specified circumstances. l Such real or personal property out-granted to others not under Navy Department, provided the title remains with or reverts to the navy when the out-grant is canceled. It does NOT include equipment selected as minor property, special tooling or test equipment, or personal capital property that is reported in a financial inventory account. l Assets bought before October 1, 1991, which met the criteria for inclusion in the plant account. This refers to items bought at the previous threshold of ,000. RESOLVED DISCREPANCY.— The discrep- ancy is considered resolved if the research determines the discrepancy and adjustment can be made to correct the records. Resolved discrepancies do not require DD Form 200 as support documentation. RESPONSIBLE OFFICER.— This officer is an individual appointed by proper authority to exercise custody, care, and safekeeping of assigned property record items. The department head or the division officer is the responsible officer for property book material. REVIEWING AUTHORITY.— This is the individual appointed, in writing, by the approving authority to review and analyze the results of supply system stock research. The supply officer or assistant supply officer is the reviewing authority for supply systems stock. SUPPLY SYSTEM STOCK.— These stocks are materials maintained in stock records. The records show such data as receipts, issues, transfers, and on-hand balance. This includes end-use and stock-funded repair parts and consumables stocked in the supply department storerooms. UNRESOLVED DISCREPANCY.— If no evidence of paperwork or bookkeeping failure is found after research, the discrepancy y between the record and physical status of material is considered an unresolved discrepancy. Survey Criteria If the discrepancy between the records and physical status of material is due to paperwork error, make the proper transaction to adjust and correct it. You must ensure proper processing of transactions when you make the corrections. These are resolved discrepancies and do not need a DD Form 200. Unresolved discrepancies that do not meet the criteria for submitting DD Form 200 must be corrected by inventory adjustments. A DD Form 200 is not required to substantiate the inventory adjustment. The stock record will be adjusted with inventory gain or loss when the preliminary research fails to resolve the discrepancy. Contingent upon the extended dollar value or type of item involved, a causative research must be conducted to determine the cause of the physical inventory adjustment. SUPPLY SYSTEM STOCK.— Initiate a DD Form 200 if an item of stock belongs to the following material categories: . Sensitive items, (drugs, precious metals, narcotics) when any discrepancy exists, regardless dollar value. . Classified items, regardless of dollar value. or of l Arms, ammunition, or explosives, regardless of dollar value. . Pilferable items, when the extended dollar value of a line item discrepancy is 0 or more. . Any discrepancy or repetitive loss when there is a sign or suspicion of fraud, theft, or negligence. . Bulk petroleum fuel, when the loss exceeds stated allowances. For example, the stated allowance for loss during receipt of JP-5 fuel is one quarter of one percent. See DOD Manual 4140.25-M and OPNAVINST 4020.25 (series) for details. . Noncontrolled items, when the extended dolar value of a line item physical inventory adjustment is 7-17