How should a transferee account for the receipt of a larger or smaller number of items than approved by GSA on the SF 123?

§ 102–37.70 How should a transferee account for the receipt of a larger or smaller number of items than approved by GSA on the SF 123? When the quantity of property received doesn't agree with that approved by GSA on the SF 123, the transferee should handle the overage or shortage as follows: If . . . And . . . Then . . . (a) More property is received than was approved by GSA for transfer The known or estimated acquisition cost of the line item(s) involved is $500 or more Submit a SF 123 for the difference to GSA (Identify the property as an overage and include the original transfer order number.)  1 (b) Less property is received than was approved by GSA for transfer The acquisition cost of the missing item(s) is $500 or more Submit a shortage report to GSA, with a copy to the holding agency. 1 (c) The known or estimated acquisition cost of the property is less than $500 Annotate on your receiving and inventory records, a description of the property, its known or estimated acquisition cost, and the name of the holding agency. 1  Submit the SF 123 or shortage report to the GSA approving office within 30 calendar days of the date of transfer.