Which type of property requires control but not property book accountability?

Durable property requires control but not property book accountability because it is defined as property that has a significant useful life (often more than two years) and does not lose its identity when used. This type of property needs to be maintained and accounted for in terms of its condition and usability, but it doesn’t require the same comprehensive record-keeping that non-expendable property does. Non-expendable property must have detailed records since it is often high-value items that are permanently assigned to a unit or individual.

In contrast, expendable property is typically consumable items that are used up and do not require strict accountability beyond basic control measures. Personal property is a broader category that encompasses all types of property, not specifically defining whether it requires property book accountability or not. Therefore, durable property is distinct in its requirement for control, reflecting the necessity to oversee its maintenance and usage without the burden of stringent accountability measures typical of non-expendable items.