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For the Public Wireless Supply Chain Innovation Fund Grant Program National Telecommunications & Information Administration (NTIA) Overview In accordance with2 C.F.R. § 200.316(Property trust relationship), real property, equipment, andintangible property, that are acquired or improved with a Federal award must be held in trust by thenon-Federal entity as trustee for the beneficiaries of the project or program under which the propertywas acquired or improved. This trust relationship exists throughout the duration of the property’sestimated useful life, as determined by the Grants Officer in consultation with the Program Office,during which time the Federal Government retains an undivided, equitable reversionary interest in theproperty. Please refer to the Notices of Funding Opportunities (NOFOs) for program-specific guidance onallowable activities and expenditures. This document does not and is not intended to supersede,modify, or otherwise alter applicable statutory or regulatory requirements. In all cases, statutory andregulatory mandates, and the requirements set forth in the NOFOs, shall prevail over anyinconsistencies contained in this document. References •OMB Uniform Guidance, Federal Property Standards,2 C.F.R. §§ 200.310 – 200.316•Department of Commerce Federal Financial Assistance Manual, October 2024•Department of Commerce Financial Assistance General Terms and Conditions, October 2024•Internal Revenue Service, Internal Revenue Manual Part One, Organization, Finance, andManagement, Chapter 35, Financial Accounting, Section 6, Property and EquipmentAccounting, April 2021•Internal Revenue Service, Publication 946, How to Depreciate Property, 2023•ASA – Machinery & Technical Specialties Committee, Normal Useful Life Study, 2024•Service Network, Know When It's Time to Replace Enterprise Network Equipment, 2016•Federal Form SF-428,Tangible Personal Property Reports