Source: https://www.acf.hhs.gov/grants/real-property-and-tangible-personal-property
Timestamp: 2019-04-25 07:45:45+00:00

Document:
These pages consist of information, guidance, and materials related to Real Property and Tangible Personal Property (i.e., equipment and supplies). Currently it will not include Intangible Property (i.e., copyright, patents or securities).
Recipients (also called grantees under some ACF awards) and pass-through entities are responsible and accountable for effective property management and disposition of real property, tangible property (equipment and supplies) acquired or used under a Federal grant. They must also monitor and ensure that subrecipients/delegates have effective controls in place for property. Recipients/grantees and pass-through entities are responsible for submitting requests and reports on behalf of their subrecipients/delegates.
In regards to real property, only a few ACF grant program statutes allow federal grant funds to be used to acquire, construct, and/or renovate property, please see the Applicable ACF Programs and Real Property Prior Approvals. The federal interest in real property purchased, constructed, or renovated with federal funds does not expire but remains in place until formal disposition is approved by ACF. For a list of commonly used terms, please refer to Property Glossary.
Real Property and Tangible Personal Property also have specific reporting and disposition requirements, please see Property Reporting and Dispositions for more information.
For more information please see the applicable Federal award program regulations and policies: 45 CFR Part 75, HHS Grants Policy Statement, and Award Terms and Conditions Involving Property.
According to 45 CFR §75.308, 45 CFR §75.407, and 45 CFR §75.318 prior written approvals are required for Acquisition, Construction, Major Renovations, and Disposition of or Encumbering Real Property.
In addition, 45 CFR §75.318(b)(1), states “…except as otherwise provided by Federal statutes or by the HHS awarding agency, real property will be used for the originally authorized purpose as long as needed for that purpose, during which time the non-Federal entity (e.g., recipient, grantee) must not dispose of or encumber its title or other interests.” Therefore, an encumbrance (with or without a subordination) requires a deviation and is only approved by the Chief Grants Management Officer, which is the Deputy Assistant Secretary of Administration.
Please refer to the Real Property Prior Approval Guidance for specific documentation needed for Purchases/Acquisition, Encumbrance, Construction and/or Major Renovation requests.
The only official notification approving the request will be in the form of the Notice of Award (NOA). Once a request is approved via the NOA, the recipient/grantee and pass-through entity must ensure that the NFI is filed and/or posted, accordingly, and submit in OLDC the SF-429 Attachment A's annually about the property. Exceptions include minor renovation, and when the facility in question is formally designated Bureau of Indian Affairs (BIA) Trust property.
When real property is purchased, constructed or renovated (see Major Renovation) with Federal funds, a Federal interest is established. This interest does not expire, until formal approved disposition. See Property Reporting and Property Glossary.
When available, fillable standard ACF real property templates will be uploaded for prior approvals and/or disposition requests. These documents have been formally pre-approved for use by all HHS regional Office of General Counsel (OGC) and headquarters OGC attorneys. Use of these documents will not require re-review by the counsel. If these documents are amended or other documents are provided in place of these, delays in prior approval and/or disposition requests may occur.
When a recipient seeks to finance a property improved or purchased with Federal funds, the lending institution may require that the Federal Interest be subordinated to its own as a condition of the loan. A subordination is an agreement by which one party takes a second or third position – a subordinate position. This standard subordination agreement is designed to protect the Federal Interests. HHS/ACF has and will continue to have a Federal Interest in the property because the recipient (Borrower) has used Federal grant funds awarded by HHS/ACF to purchase and/or to make major renovation to the Property, and may use additional grant funds for this purpose, such as through principal or interest on the loan. HHS/ACF has agreed that, subject to the terms and conditions of this Agreement, the Federal Interest in the Property is and shall be subordinated to the lien of the Lender secured by the mortgage or deed of trust.
When Head Start grant funds are used to support the purchase, construction, or major renovation of a facility, the recipient must ensure that a NFI is filed and recorded with the local jurisdiction. The only exception is when the facility in question is on formally designated Bureau of Indian Affairs (BIA) Trust property; please see the Notice of Award remarks for additional information.
The NFI document identifies the property acquired or improved using Federal funding and applicable federal requirements. HHS/ACF’s interest applies to the entire Property, including, but not limited to, the facility and land. Federal law governs its use, encumbrance, and/or disposition. Before any attempt to purchase, sell, occupy, take a mortgage interest in or otherwise encumber, or foreclose upon the property, the NFI directs the Party to notify the responsible HHS official listed in the document. For a fillable standard template of the form, please see OHS Grantee Notice of Federal Interest.
When a recipient wishes to pursue a USDA loan, an Inter-Creditor Agreement must be included. The OHS Inter-Creditor Agreement is between the United States Department of Agriculture, Rural Housing Services (USDA-RD) and the United States Department of Health and Human Services, Administration for Children and Families (HHS/ACF). This agreement is strictly to facilitate inter-agency management and coordination of the respective laws, regulations and policy guidance governing USDA’s Rural Development Program and HHS/ACF’s Head Start Program.
When HHS/ACF approves a recipient's (Tenants) plan to use Head Start grant funds to construct a facility on leased property or complete a major renovation on leased property, HHS/ACF has and will continue to have a Federal Interest in the Leasehold. The Federal Interest includes any future HHS/ACF awards made for Improvements to the Leasehold. This Lease Rider evidences a Federal Interest in the Leasehold that secures the right of the federal awarding agency to recover the remaining value of the Improvements in the event that a lease is terminated prior to expiration of its full term. The Federal Interest in the Leasehold of a facility on which the Tenant has made major renovations with Federal Head Start funds continues for a period of at least 15 years and the Federal Interest in the Leasehold of land on which the Tenant has constructed a facility with Federal Head Start funds continues for a period of at least 30 years notwithstanding any termination of the lease prior to completion of its original term. The recipient has agreed to lease a portion of the leased property from the Lessor (owner of real property) for the purpose of operating a Head Start facility, pursuant to a lease, a copy of the Lease must be attached to the Lease Rider. For a fillable standard template of the form, please see Lease Rider.
When Community Economic Development grant funds are used to support the purchase or make major renovation of a facility, the recipient must ensure that a Notice of Federal Interest is filed and recorded with the local jurisdiction. The only exception is when the facility in question is on formally designated Bureau of Indian Affairs (BIA) Trust property; please see the Notice of Award remarks for additional information.
The NFI document identifies the property acquired or improved using Federal funding and applicable federal requirements. HHS/ACF’s interest applies to the entire Property, including, but not limited to, the facility and land. Federal law governs its use, encumbrance, and/or disposition. Before any attempt to purchase, sell, occupy, take a mortgage interest in or otherwise encumber, or foreclose upon the property, the NFI directs the Party to notify the responsible HHS official listed in the document.
This document is used to acknowledge HHS/ACF release of any right to, or interest in, the property and the property from the lien and affect the Notice of Federal Interest. Once disposition has been completed, the Grants Management Officer can process the Release of Federal Interest.
Recipients/grantees that purchase any tangible personal property (e.g., equipment with a unit cost of $5,000 or more and residual supplies with an aggregate fair market value exceeding $5,000) are required to submit the OMB approved Tangible Personal Property Form SF-428.
All grant programs are required to submit the SF-428s to your respective ACF Office of Grants Management (OGM) office for review and approval. ACF OGM will notify the recipient/grantee of the decision by filling out the “For Agency Use Only” section of the form and returning the form back to the recipient/grantee.
The SF-428 is a standard form used to collect information related to tangible personal property.
SF-428. The Cover Page must be submitted along with the other SF-428 Attachments (B, C, and S).
SF-428 Attachment A. The Federally Owned Property Annual Report is not applicable to ACF grant programs.
SF-428 Attachment B. The Final/Award Closeout form on Acquired Equipment purchased with Federal Funds is due at the end of a Federal Assistance Award. This form may not apply to some mandatory grant programs. Please see program specific terms and conditions for applicability.
SF-428 Attachment C. The Disposition Request form on Acquired Equipment is due at any time other than award closeout. Recipients/grantees must request disposition instructions for equipment acquired with federal funds when an item is no longer needed for use on Federally-sponsored activities. Recipients/grantees may be required to provide compensation to the U.S. Treasury when acquired equipment is sold or retained for use on activities not sponsored by the Federal government. The official starting point for tangible personal property disposition process, a prior approval, is for the recipient/grantee to submit the SF-428 Cover Page and SF-428-C Disposition Request/Report with supporting documentation to your respective ACF OGM office.
SF-428 Attachment S. The Supplemental Sheet may be submitted with the SF-428 Attachment B or C to provide additional information.
When real property is purchased, constructed or improved (see Major Renovation) with Federal funds, a Federal interest is established. This interest does not expire. ACF, per 45 CFR §75.343, requires applicable property program recipients/grantees and pass-through entities to submit real property reports and requests about real property that is proposed or was purchased/acquired, constructed, and/or renovated with federal funds. Recipients /grantees and pass-through entities are responsible for submitting these reports on behalf of their subrecipients/delegates.
When a recipient/grantee determines that it is necessary to purchase/acquire, construct, and/or renovate a facility, the recipient/grantee must request prior approval. Please note that an encumbrance (e.g., new financing, refinancing or extensions of existing mortgages) with or without a subordination requires a deviation and is only approved by the Chief Grants Management Officer, which is the Deputy Assistant Secretary of Administration. See Real Property Prior Approvals and Property Glossary.
When the facility is no longer needed, the recipient/grantee and pass-through entity must request disposition instructions (i.e., submit the SF-429 Attachment C via the On Line Data Collection (OLDC) system) after which ACF will approve one of the three options prescribed under 45 CFR §75.318, eliminating the Federal interest. So long as a Federal interest remains, the title holding entity (i.e., a current or former recipients/grantees and pass-through entities) must report on the property annually.
In accordance with program specific requirements, recipients/grantees and pass-through entities are required to submit the OMB approved Real Property Status Report SF-429 and Attachments, in which there is a Federal interest. The collection of SF-429 forms must be used for awards that establish a Federal interest on real property. Only reports submitted in the OLDC system are considered official submissions.
As of July 1, 2017, the following OMB approved real property report and request forms, OMB Control Number: 4040-0016, are available electronically through the OLDC. To access and submit the forms, please login to www.grantsolutions.gov and navigate to the forms in OLDC. Again, only reports submitted in OLDC are considered official submissions. For more information on using the OLDC system, please reference Important Tips for OLDC.
SF-429. The Cover Page must be submitted along with the other SF-429 Attachments (A, B, and C).
SF-429 Attachment A (or SF-429 Attachment A No Property). The Annual General Report is due annually and follows the same reporting cycle as the annual Federal Financial Report or program specific Expenditure Report.
SF-429 Attachment B. The Acquire or Improve Request may be submitted at any time to request prior approval to use federal funds to acquire or improve property.
SF-429 Attachment C. The Disposition or Encumbrance Request may be submitted at any time to request an encumbrance or disposition instructions. Recipients/grantees and pass-through entities must request prior approval to use federal funds to encumber a property, or to dispose of real property acquired or improved with federal funds. At the time of disposition, per 45 CFR §75.318(c), recipients/grantees and pass-through entities may be required to provide compensation to the U.S. Treasury when acquired or improved real property is sold or retained. The official starting point for any real property disposition or encumbrance process, a prior approval, is an OLDC submitted SF-429C Disposition or Encumbrance Request form with supporting documentation.
When a recipient/grantee no longer needs the property, the recipient/grantee must obtain disposition instructions from your respective ACF Grants Management Officer (GMO) within the Office of Grants Management (OGM) for review and approval, by submitting the SF-429 Attachment C via the OLDC.
The official starting point for any disposition process, a prior approval, is an OLDC submitted SF-429C Disposition or Encumbrance Request form with supporting documentation.
Retain title after compensating ACF. The amount paid to ACF will be computed by applying the federal share percentage of participation in the cost of the original purchase (and costs of any improvements) to the fair market value of the property (i.e., meaning the appraised value identified by an independent certified appraiser in an appraisal). However, in those situations where the recipient/grantee is disposing of real property acquired or improved with a Federal award and acquiring replacement real property under the same Federal award, the net proceeds from the disposition may be used as an offset to the cost of the replacement property. Note: this action may require additional lead time by the recipient/grantee and further discussions with Office of General Counsel and ACF to determine whether it is an acceptable option that fits within the timeframe and scenario to qualify as a replacement property.
Sell the property and compensate ACF. The amount due to ACF will be calculated by applying the federal share percentage of participation in the cost of the original purchase (and costs of any improvements) to the proceeds of the sale after deduction of any actual and reasonable selling and fixing-up expenses. If the Federal award has not been closed out, the net proceeds from the sale may be offset against the original cost of the property. When the recipient/grantee is directed to sell the property, sales procedures must be followed and provide adequate competition to the extent practicable and result in the highest possible return.
Transfer title to a third party designated/approved by ACF. ACF does not have the authority to own property; therefore, if option 3 is chosen, ACF must designate and approve of the third party to which the property will be transferred. The transferor (former recipient/grantee title holder) is entitled to be paid an amount calculated by applying the non-federal share percentage of participation in the purchase of the real property (and costs of any improvements) to the current fair market value of the property.
To access and submit the SF-429 forms, please login to www.grantsolutions.gov and navigate to the forms. The step-by-step instructions and training recordings are housed in one of two places according to how you access the system, either under GrantSolutions Help/Support or OLDC News and Tips. If you are having technical issues with OLDC or any of the forms in OLDC, please contact the GrantSolutions Help Desk at 202-401-5282, 1-866-577-0771, or help@grantsolutions.gov. Please contact your assigned Office of Grants Management representative for further information and/or questions.
For more information, see Property Reporting.
When a recipient/grantee no longer needs the property, the recipient/grantee must obtain disposition instructions from your respective GMO in OGM for review and approval by submitting the SF-428 and SF-428-C Disposition Request/Report form.
The official starting point for tangible personal property disposition process, a prior approval, is for the non-Federal entity to submit a SF-428 and SF-428-C Disposition Request/Report form with supporting documentation to the respective GMO in OGM. For more information, see Property Reporting.
Items of equipment with a current per unit fair market value of $5,000 or less may be retained, sold or otherwise disposed of with no further obligation to the HHS awarding agency.
Except as provided in §75.319(b), or if the HHS awarding agency fails to provide requested disposition instructions within 120 days, items of equipment with a current per-unit fair-market value in excess of $5,000 may be retained by the non-Federal entity or sold. The HHS awarding agency is entitled to an amount calculated by multiplying the current market value or proceeds from sale by the HHS awarding agency's percentage of participation in the cost of the original purchase. If the equipment is sold, the HHS awarding agency may permit the non-Federal entity to deduct and retain from the Federal share $500 or ten percent of the proceeds, whichever is less, for its selling and handling expenses.
The non-Federal entity may transfer title to the property to the Federal Government or to an eligible third party provided that, in such cases, the non-Federal entity must be entitled to compensation for its attributable percentage of the current fair market value of the property.
If there is a residual inventory of unused supplies exceeding $5,000 in total aggregate value upon termination or completion of the project or program and the supplies are not needed for any other Federal award, the non-Federal entity must retain the supplies for use on other activities or sell them, but must, in either case, compensate the Federal Government for its share. The amount of compensation must be computed in the same manner as for equipment. See §75.320(e)(2) for the calculation methodology.
Acquisition Cost, per 45 CFR §75.2, means the cost of the asset including the cost to ready the asset for its intended use. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired. Acquisition costs for software includes those development costs capitalized in accordance with generally accepted accounting principles (GAAP). Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in or excluded from the acquisition cost in accordance with the non-Federal entity's regular accounting practices.
Additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations or alterations to capital assets that materially increase their value or useful life (not ordinary repairs and maintenance).
Capital Expenditure, as defined by 45 CFR §75.2, means expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life.
Computing Devices, as defined by 45 CFR §75.2, means machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information. See also Supplies and Information Technology Systems.
Construction means a new facility, building, or structure. This excludes renovation, alterations, additions, or work of any kind to existing buildings. See 45 CFR §75.308, 45 CFR §75.407, 45 CFR §1305.2, 45 CFR §98.2 and HHS Grants Policy Statement at II-32. See Real Property Prior Approvals and Property Reporting.
Contract, per 45 CFR §75.2, means a legal instrument by which a non-Federal entity purchases property or services needed to carry out the project or program under a Federal award. The term as used in this part does not include a legal instrument, even if the non-Federal entity considers it a contract, when the substance of the transaction meets the definition of a Federal award or subaward.
Cost sharing or matching (also known as non-Federal share), as defined by 45 CFR §75.2, means the portion of project costs not paid by Federal funds (unless otherwise authorized by Federal statute). This may include the value of allowable third party in-kind contributions, as well as expenditures by the recipient/grantee. See also 45 CFR §75.306. For OHS grantees and delegates, according to 45 CFR 1303.44(c) “Non-federal match. Any non-federal match associated with facilities activities becomes part of the federal share of the facility.” See also Federal Interest. For all other ACF grant recipients and subrecipients there is no change to the standard definition.
Depreciation is the method for allocating the cost of fixed assets to periods benefiting from asset use. See 45 CFR §75.436, 45 CFR §75.439, 45 CFR §75.443, 45 CFR §75.446, 45 CFR §75.465, program regulations, and non-Federal entities accounting procedures.
Equipment, as defined by 45 CFR §75.2, means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. See also Capital Assets, Computing Devices, General Purpose Equipment, Information Technology Systems, and Supplies. See Property Reporting.
Facility means real property (e.g., building, structure) or modular unit for use by a recipient/grantee of an ACF grant program. See 45 CFR §75.2, 45 CFR §98.2 and 45 CFR §1305.2.
Federal Interest, per 45 CFR §75.2, means, for purposes of 45 CFR §75.343 or when used in connection with the acquisition or improvement of real property, equipment, or supplies under a Federal award, the dollar amount that is the product of the: (1) Federal share of total project costs; and (2) Current fair market value of the property, improvements, or both, to the extent the costs of acquiring or improving the property were included as project costs. For OHS grantees and delegates, Federal interest is defined as, per 45 CFR §1305.2, a property right which secures the right of the federal awarding agency to recover the current fair market value of its percentage of participation in the cost of the facility in the event the facility is no longer used for Head Start purposes by the grantee or upon the disposition of the property. When a grantee uses Head Start funds to purchase, construct or renovate a facility, or make mortgage payments, it creates a federal interest. The federal interest includes any portion of the cost of purchase, construction, or renovation contributed by or for the entity, or a related donor organization, to satisfy a matching requirement.
Federal Share, defined by 45 CFR §75.2, means the portion of total project costs that are paid by Federal funds. For OHS grantees and delegates, according to 45 CFR 1303.44(c) “Non-federal match. Any non-federal match associated with facilities activities becomes part of the federal share of the facility.” For all other ACF grant recipients and subrecipients there is no change to the standard definition.
General Purpose Equipment, per 45 CFR §75.2, means equipment which is not limited to research, medical, scientific or other technical activities. Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles. See also Equipment.
Information Technology Systems, as defined by 45 CFR §75.2, means computing devices, ancillary equipment, software, firmware, and similar procedures, services (including support services), and related resources. See also Computing Devices and Equipment.
Intangible Property, per 45 CFR §75.2, means property having no physical existence, such as trademarks, copyrights, patents and patent applications and property, such as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership (whether the property is tangible or intangible).
Leases between divisions of the non-federal entity.
Leases between the non-federal entity under common control through common officers, directors, or members.
Leases between the non-federal entity and a director, trustee, officer, or key personnel of the organization, or family members (blood or affinity) of these individuals, either directly or through other entities with similar arrangements in which they hold a controlling interest.
Any arrangement under which the non-federal entity holds title to a property and enters into a leasing arrangement for that property under a federal financial award.
Sale and leaseback arrangements under which property owned by a non-federal entity is sold to and leased back from another entity or individual.
Major Renovation is considered a structural change (e.g., to the foundation, roof, floor, or exterior or load-bearing walls of a facility, or an extension to an existing facility) to achieve the following: increase the floor area; and/or change function and purpose of the facility. For OHS grantees and delegates, as defined by 45 CFR §1305.2, major renovation means any individual or collective renovation that has a cost equal to or exceeds $250,000 and excludes minor renovation and repair, except when they are included in a purchase application. For additional information regarding major renovation, please see CCDF-ACF-PI-2016-05, grant terms and conditions, Real Property Prior Approvals and Property Reporting.
Modular (e.g., a trailer or modular unit) is a structure (usually pre-fabricated) made at another location and moved to a site for use by a recipient/grantee of an ACF grant program. It may be classified as equipment or real property. Categorization of the property depends on the determination of whether the unit is intended to be used as equipment or to be fixed to the land in such a way that it becomes a permanent structure. Equipment intended to be “fixed” rather than “moveable”, must be classified as real property. See 45 CFR §75.2 for real property and equipment definitions, 45 CFR §98.2, 45 CFR §1305.2, HHS Grants Policy Statement at II-42, ACF-IM-HS-12-08, CCDF-ACF-PI-2016-05, and the non-Federal entities accounting procedures. See Property Reporting.
Mortgage is considered a debt instrument that the borrower is obligated to pay back with a predetermined set of payments. This document is an encumbrance, which requires prior approval and a deviation. See 45 CFR §75.308, 45 CFR §75.308(c)(1)(xi), 45 CFR §75.318(b), CCDF-ACF-PI-2016-05, See Real Property Prior Approvals and Property Reporting.
Personal Property, per 45 CFR §75.2, means property of any kind except real property. It may be tangible, having physical existence, or intangible, such as copyrights, patents, or securities.
Prior Approval, per 45 CFR §75.2, means written approval by an authorized HHS official evidencing prior consent before a recipient/grantee undertakes certain activities or incurs specific costs. According to 45 CFR §75.407(a), under any given federal award, the reasonableness, allocability, and allowability of certain costs may be difficult to determine. Therefore, a recipient/grantee may seek prior written approval. See 45 CFR §75.308, 45 CFR §75.318, 45 CFR §75.320, 45 CFR §75.407, 45 CFR §75.439, Real Property Prior Approvals and Property Reporting.
Project Costs, per 45 CFR §75.2, means total allowable costs incurred under a Federal award and all required cost sharing and voluntary committed cost sharing, including third-party contributions.
Promissory Note (also called notes) is a debt instrument that contains a written promise by one party to pay another party a definite sum of money, either on demand or at a specified future date. A promissory note typically contains, but is not limited to, the principal amount, interest rate, maturity date, and date. This is not a stand-alone agreement. This document is a part of encumbrance, which requires prior approval and a deviation. See Real Property Prior Approvals and Property Reporting.
Property, as defined by 45 CFR §75.2, means real property and personal property.
Purchase means to buy a property. For OHS grantees and delegates, per 45 CFR §1303.2, this also means purchasing an existing facility, including an outright purchase, down payment or through payments made in satisfaction of a mortgage or other loan agreement, whether principal, interest or an allocated portion principal and/or interest. The use of grant funds to make a payment under a capital lease agreement, as defined in the cost principles, is a purchase subject to these provisions. Purchase also refers to an approved use of Head Start funds to continue paying the cost of purchasing facilities or refinance an existing loan or mortgage beginning in 1987. For CCDF Tribal, recipients may not use federal funds to purchase an existing building or facility, see 45 CFR §98.84, 42 U.S.C. §9858d(b)(1) and §9858m(c)(6). See Real Property Prior Approvals and Property Reporting.
Supplies, per 45 CFR §75.2, means all tangible personal property other than those described in Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. See also Computing Devices and Equipment. See Property Reporting.
Tangible Property includes equipment, supplies, and any other property (including information technology systems) other than that which is defined as an intangible property. See 45 CFR §75.2 for Capital Assets, Capital Expenditures, Equipment, Intangible Property, Personal Property, and Supplies. See Property Reporting.

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