Which product is used to record out-of-balance conditions during an equipment account inventory?

The Custodian authorization/custody receipt listing (CA/CRL) is specifically designed to track the custody and authorization of items within the equipment inventory. It plays an essential role in identifying and recording out-of-balance conditions during an inventory by documenting who is responsible for items and any discrepancies in those records.

When a piece of equipment is unaccounted for or there are discrepancies during a physical inventory check, the CA/CRL helps pinpoint where those discrepancies lie by providing a clear record of custodianship and the authorized receipts for each item. This makes it a vital tool in ensuring accountability and transparency regarding the handling of government property.

In contrast, other options, like the caretaker inventory report or inventory exception report, serve different purposes related to inventory management but do not specifically address the tracking of custodian accountability or the recording of out-of-balance conditions in the same manner. The property management record is also more generalized and may not directly facilitate the identification of discrepancies during an inventory. Thus, the CA/CRL is the most effective product for this specific task of recording out-of-balance conditions.