What type of items does the annual inventory specifically apply to in a custody account?

The annual inventory specifically applies to risk category I missiles and rockets within a custody account because these items are considered to pose a significant risk and require stringent control measures and accounting practices. Risk category I items are classified as those that, if lost, stolen, or misused, could lead to serious consequences, including the potential for loss of life, damage to property, or national security threats.

Regular inventory checks for these high-risk items ensure that all assets are accounted for and that none are unaccounted, which could indicate theft or mishandling. This emphasis on accountability and security helps to mitigate the risks associated with handling and storing such dangerous materials, thereby maintaining safety and regulatory compliance.

In contrast, while explosive materials, small arms, and non-explosive munition items are also important to account for, the heightened risk associated with category I missiles and rockets necessitates more stringent oversight and frequency of inventory checks as mandated by regulations governing their management.