What is the account type used for higher value custodial equipment?

• A. ITAM
• B. PWCS
• C. CA or CRL
• D. AFFORGEN

Answer: (C)

High-value custodial equipment requires a dedicated tracking and accountability channel that tightens custody controls and makes ownership and disposition crystal clear. A Custodian Account (CA) or a Custodian Responsibility List (CRL) is the specialized account type designed for this purpose. It isolates expensive or sensitive items from standard asset streams, enabling stricter oversight, traceability, and audit readiness. Other asset categories use systems like IT asset management or planning tools, which don’t provide the same level of custodial control for high-value equipment. So for higher value custodial equipment, CA or CRL is the appropriate account type.