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SPA Process User’s Guide – Chapter 2 – General Policies

Cannibalization or Disposal of Salvage Property

Salvage: Property that is so damaged that is has absolutely no value and cannot be recycled or sold for scrap. This property is usually discarded as trash.

Cannibalization: the authorized removal of components from one item of property for installation on another item of property to meet a specific requirement and/or to return an item to service.

Policy

Salvage property disposal falls under the policies and procedures of the Texas Facilities Commission (TFC) surplus process. TFC is the authority for surplus property. Please refer to the TFC State Surplus Property website for information.

The decision to allow cannibalization is determined by the agency and can be delegated to the property manager, custodian, user, technical experts or other management levels. Agencies/property managers should not report cannibalized items as surplus to TFC.

Agencies must use a Property Destruction Form PDF for property disposed as trash or cannibalized. This form can be modified or used by agencies. This form should be maintained as internal documentation and does not need to be submitted to CPA.

For any questions regarding salvage property, contact TFC.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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