Which type of property requires control when issued but does not require property book accountability?

Durable property is defined as items that are not consumed in use but may require some level of control when issued to ensure they are properly maintained and accounted for during their lifecycle. Unlike nonexpendable property, which requires thorough accountability and tracking since they remain a part of the property book, durable property does not need to be recorded in the property book once issued. Instead, it is managed through simpler systems, as these items are typically used for longer periods but do not require the same stringent control processes as more significant or costly assets. This combination of needing control without the complex tracking of property books is what distinguishes durable property in property accountability contexts.