; and (II) include an explanation for such reasoning. (B) A list of any impediments or challenges, on a project by project basis and in the aggregate, to carrying out any action described in subparagraph (A), including funding constraints, environmental remediation and preservation mitigation and any need for administrative or legislative action to address those impediments or challenges. (C) A discussion of whether disposal and reuse actions do not get completed or initiated because they may compete for resources with urgent health care delivery or other more time-sensitive infrastructure or other operational needs of the Department. (D) A detailed cost estimate of the funding, including funding type, needed to accomplish all of the actions described in paragraph (1), including the number of fiscal years for which such funding is needed and an indication of what funding for capital asset disposal and reuse activities is included in the budget of the President with which the report under such paragraph is included. (E) A discussion of whether the Department would benefit from having a distinct and separate account within the budget of the Department dedicated to the management of the disposal and reuse of these assets. (F) The cost to maintain capital assets waiting to be processed for disposal or reuse for the preceding fiscal year, disaggregated by project. (G) Such other matters as the Secretary considers appropriate. (c) Subsequent disposal and reuse progress reports (1) Subsequent reports required For the first fiscal year after the fiscal year referred to in subsection (b)(1) and each fiscal year thereafter, the Secretary shall include with the budget justification materials that are submitted to Congress in support of the Department budget (as submitted with the budget of the President for such fiscal year under section 1105(a) of title 31, United States Code) a report on actions described in such subsection. (2) Contents Each report required by paragraph (1) shall include the following: (A) An update to