[Code of Federal Regulations] [Title 25, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 25CFR900] [Page 1102] TITLE 25--INDIANS CHAPTER V--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR, AND INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PART 900_CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT--Table of Contents Subpart F_Standards for Tribal or Tribal Organization Management Systems Sec. 900.52 What type of property is the property management system required to track? The property management system of the Indian tribe or tribal organization shall track: (a) Personal property with an acquisition value in excess of $5,000 per item; (b) Sensitive personal property, which is all personal property that is subject to theft and pilferage, as defined by the Indian tribe or tribal organization. All firearms shall be considered sensitive personal property; and (c) Real property provided by the Secretary for use under the contract.