When is it necessary to conduct a change of command inventory?

A change of command inventory is essential during the transfer of property between outgoing and incoming commanders to ensure accurate accountability and proper handover of all property. This inventory serves as a formal process to verify that the incoming commander assumes responsibility for all items listed on the property book, thus mitigating the risk of loss or mismanagement during the transition period.

This process is crucial because it helps identify any discrepancies or damages in the property before the incoming commander officially takes charge. By conducting this inventory, both commanders are held accountable for the property under their jurisdiction, establishing a clear record of what is being passed on.

The other options do not align with the specific requirements outlined in AR 735-5. Conducting inventories every six months, assessing total assets at the end of the fiscal year, or moving property within the same unit do not specifically address the need for an inventory at the point of a command change, which emphasizes the direct accountability transition required between commanders.