102-39.70—What are the exchange methods?
Exchange of property may be accomplished by either of the following methods:
(a)
The supplier (e.g., a Government agency, commercial or private organization, or an individual) delivers the replacement property to one of your organizational units and removes the property being replaced from that same organizational unit.
(b)
The supplier delivers the replacement property to one of your organizational units and removes the property being replaced from a different organizational unit.