What is the key purpose of maintaining records of property under accountability?

The key purpose of maintaining records of property under accountability is to show identification data, gains, and losses. This practice is essential for proper asset management and stewardship. By documenting identification data, organizations can maintain an accurate inventory of all property, which is crucial for accountability and transparency. Tracking gains and losses helps organizations assess the value and condition of their assets over time, allowing for better decision-making regarding asset management, budgeting, and resource allocation. This comprehensive record-keeping is vital for compliance with regulations and for demonstrating responsible management of public or private resources.

The other options focus on aspects of property management but do not encompass the broad scope that documentation provides, which is the identification of property and monitoring its gains and losses, essential for effective accountability.