41 CFR § 102-39.30 - Accounting requirements.

---
identifier: "/us/cfr/t41/s102-39.30"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 102-39.30 - Accounting requirements."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "102-39.30"
section_name: "Accounting requirements."
chapter_number: 102
chapter_name: "FEDERAL MANAGEMENT REGULATION"
subchapter_number: "B"
subchapter_name: "PERSONAL PROPERTY"
part_number: "102-39"
part_name: "39—REPLACEMENT OF PERSONAL PROPERTY PURSUANT TO THE EXCHANGE/SALE AUTHORITY"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 40 U.S.C. 503."
regulatory_source: "90 FR 58456, Dec. 16, 2025, unless otherwise noted."
cfr_part: "102-39"
---


# 102-39.30 Accounting requirements.

Exchange allowances or proceeds of sale under this part will be available during the fiscal year in which the property was exchanged or sold and for one fiscal year thereafter for the purchase of replacement property. Any proceeds of sale not applied to replacement purchases during this time must be deposited in the United States Treasury as miscellaneous receipts. Deviations will not be granted for this section.