; (ii) the extent to which the executive agency utilizes the personal property; (iii) the extent to which the mission of the executive agency is dependent on the personal property; and (iv) any other aspect of the personal property that the Administrator determines is useful or necessary for the executive agency to evaluate. . (b) Thresholds for capitalization and accountability Section 506(a)(1) of title 40, United States Code, is amended by adding at the end the following: (E) Capitalization thresholds Establish thresholds for acquisitions of personal property for which executive agencies shall capitalize the personal property. (F) Accountability thresholds Notwithstanding section 121(b), for the management and accountability of personal property, establish thresholds for acquisitions of personal property for which executive agencies shall establish and maintain property records in a centralized system. .