Which command is authorized to report a loss?

• A. Gaining command
• B. Both gaining and detaching
• C. Detaching command
• D. Neither can report a loss

Answer: (C)

The key idea is accountability for property losses where control over the asset is changing. The detaching command is responsible for reporting a loss because they have custody of the property at the time the loss occurs or during the transfer process. Reporting immediately preserves accurate records, triggers the appropriate investigation, and updates the property books before the asset passes to another command. The gaining command has not yet taken control, so they aren’t the proper party to report a loss that happened under the detaching command’s watch. Sharing or avoiding the report isn’t consistent with how property accountability is handled, so the detaching command is the correct choice.