Excerpt from Committee on Government Operations U. S. House of Representatives Ninety-Third Congress, First Session: August 1973
Personalty and all other acquired realty are listed at acquisition cost. It should be noted, however, that numerous personalty assets Of the Federal Government are carried on its inventory records at' value because they were donated to the Federal Government. In many instances it is impossible to place realistic estimates on these properties because they are unique or because their value 18 patriotic or sentimental rather than intrinsic. In this category are numerous items located in the Library Of Congress, the Smithsonian Institution, the National Archives, andy' other national storehouses.
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