In an effort to keep firearms out of the hands of 

prohibited persons and to promote good business 

practices, the Bureau of Alcohol, Tobacco, Firearms 

and Explosives (ATF) is providing this information 

to help educate the firearms industry and Federal 

firearms licensees (FFLs) about preventing the loss of 

firearms. FFLs should conduct business inventories 

to identify and prevent firearms inventory loss by 

theft or improper recordkeeping. By conducting an 

inventory and comparing the physical inventory to the 

acquisition and disposition (A&D) record, FFLs can:

•	 provide timely trace information to assist law 

enforcement with criminal investigations;

•	 ensure the accuracy of inventory balances;

•	 determine if firearms have been stolen by 

customers or employees; and

•	 remain in compliance with laws and regulations 

on recordkeeping and reporting of lost or stolen 

firearms.

There are four general steps to take when conducting 

an inventory. Each step will assist you in ensuring 

all firearms on the premises are properly recorded in 

your A&D record. It will also ensure that all firearms 

no longer at the licensed premises have dispositions 

recorded.

First, identify all ‘open dispositions.’ An open 

disposition is a firearm recorded as an acquisition in

the A&D record with no corresponding disposition 

information recorded. All open dispositions should 

have the corresponding firearm in physical inventory.

Second, identify and create a list of all firearms in 

physical inventory. All firearms that are part of the 

business inventory should be included on this list. 

Record all identifying information directly from the 

firearm, not from its box.

Third, compare the firearms inventory list to the 

A&D record. Each firearm in inventory should be 

recorded as an acquisition with a corresponding open 

disposition. Review the list, one firearm at a time, 

and ensure each firearm is accounted for in the A&D 

record. As you locate each firearm in the acquisition

record, place a check mark next to each firearm on the 

list so you have documented each firearm for which

you have accounted in your records. Any firearm not 

found in the A&D record means you did not record 

the acquisition in the A&D record.

Next, compare the open dispositions to the list of 

firearms. Using a pencil, place a small check on the 

corresponding open disposition side of the A&D 

record for all of the open entries that match up to 

the list. Any open disposition without a check mark 

means that a firearm may be potentially missing.

Fourth, reconcile the inventory. Your inventory is 

accounted for in your records if the comparison of 

the firearms inventory list to A&D record and A&D 

record to firearms inventory list yields a check mark 

for each firearm on the inventory list and a check 

mark for each open disposition.

Any firearm on the inventory list without a check 

mark has not been entered into the A&D record and 

must now be recorded. Consult any commercial 

records you may have to determine the date of 

acquisition and from whom the firearm was received. 

If no acquisition date can be ascertained, enter the 

date of acquisition as the date you are conducting this 

inventory reconciliation.

Any open disposition without a check mark is a 

potential firearm missing from inventory. You must 

now find that firearm.

The potentially missing firearm may be in inventory 

or may have been transferred. Check your ATF 

Forms 4473, commercial documents, transfers 

to other FFLs and returns of repaired firearms to 

determine the final disposition of the firearm. If 

you still have not located the firearm, re-check the 

firearms inventory. Ensure that you have recorded

every single firearm in inventory on your list. If you

are able to locate the disposition information, be sure 

to record the disposition in your A&D record. If you 

are unable to locate the firearm or its corresponding 

transfer paperwork, you must report the firearm as 

missing to ATF.

Any firearm in inventory with no open disposition 

may be the result of an improper disposition of 

another transfer. Check dispositions of similar 

firearms to ensure that the correct serial numbers 

have been recorded for their dispositions. 

Report missing and stolen firearms first to your local 

law enforcement agency and then to the ATF Stolen 

Firearms Program Manager at 1-888-930-9275. ATF 

will provide you with a unique incident number that 

you will record on ATF Form 3310.11, Report of 

Theft or Loss. Form 3310.11 may be downloaded on 

the ATF website at https://www.atf.gov/file/4996/

download, obtained from your local ATF office, or 

obtained by calling the ATF Distribution Center at 

(703)870-7526. Follow Form 3310.11 instructions 

on recording the information in the A&D record for 

each firearm reported lost or missing.

Please know that a firearm stolen or lost in transit 

on a common or contract carrier, including the U.S. 

Postal Service, is considered stolen or lost from the 

transferor/sender licensee's inventory for reporting 

purposes. Therefore, the transferor/sender of the 

stolen or lost firearm shall report the theft or loss of 

the firearm on ATF Form 3310.11 within 48 hours

after the transferor/sender discovers the theft or loss.

CONDUCTING A 

FIREARMS INVENTORY
U.S. Department of Justice

Bureau of Alcohol, Tobacco, Firearms and Explosives

Enforcement Programs and Services

How to Conduct a 

Firearms Inventory

ATF P5380.2

July 2016

ATF U.S. Department of Justice

Bureau of Alcohol, Tobacco, Firearms and Explosives

Firearms Industry Programs Branch

99 New York Avenue, NE.

Washington, DC 20226

www.atf.gov

The ATF field office in your area can provide 

seminars on conducting inventories. The ATF 

website includes information and updates for the 

FFL industry at www.atf.gov.

How To Contact Us

If you have any questions relating to your FFL, 

please contact:

Bureau of ATF

Firearms Industry Programs Branch

99 New York Avenue, NE.

Washington, DC 20226 

Telephone: (202) 648-7190

Fax: (202) 648-9601

fipb@atf.gov

To contact your local ATF office go to:

https://www.atf.gov/contact/atf-field-divisions

To report suspected illegal firearms activities,

please call 1-800-ATF-GUNS (1-800-283-4867).