Land not acquired for or in connection with22 items of general PP and E, that is, stewardship land, shall be reported as required supplementary stewardship information accompanying the financial statements of the Federal Government and the separate reports of component units of the Federal Government responsible for such land.
Stewardship land is to be reported as required supplementary stewardship information.
Land acquired in connection with 200 items of general PE and LB and C is stewardship land.