Which property type is not required to be accounted for on a property book?

The correct answer indicates that expendable property is not required to be recorded on a property book. Expendable property typically includes items that are consumed or used up quickly, such as office supplies or small tools. These items do not have a significant lasting value and are generally not tracked in detail within a property accountability system.

In contrast, durable property, which refers to items that have a longer life and retain value over time, and nonexpendable property, which includes high-value items that are not intended to be consumed and must be tracked more meticulously, are required to be included in property accountability systems. This ensures that inventory is accurately maintained, and accountability is upheld for items that are expected to last longer and have a significant value.

Therefore, recognizing that expendable property, due to its transient nature and lower importance in terms of tracking, does not necessitate the same level of oversight clarifies why it is the correct choice in this question.