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  2. Cost in this case refers to payment based on the appraised value of the property. In effecting the transfer of property, the invoice Receipt for Property (IRP or General Form No. 30-A) must be prepared by the owning agency and transmitted together with the property to the recipient or requesting agency.
    www.coa.gov.ph/wp-content/uploads/ABC-Help/Va…
    Any property that is no longer serviceable or needed by the corporation may be transferred to other government agencies without cost, or at an appraised value upon authority of the head or governing body of the corporation concerned and the receiving agency, and upon due accomplishment of an Invoice and Receipt of Property.
    www.coa.gov.ph/wp-content/uploads/ABC-Help/Va…
    - The treasurer shall prepare an invoice-receipt in triplicate to cover the transfer of the records to the accountant. The invoice-receipt duly signed by the treasurer and the accountant, shall be distributed as follows: Original- to the unit auditor concerned; Duplicate- to the local accountant; and
    www.coa.gov.ph/wp-content/uploads/ABC-Help/Va…
     
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     · This document is a General Form No. 11, the Invoice-Receipt for Property form used in the Philippines. It contains sections for documenting the transfer of property from one accountable officer to another …

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