(a) Yes, the holding agency may abandon or destroy personal property either prior to or after trying to sell it, but only when an authorized agency official has made a written determination that--
(1) The personal property has no commercial value; or
(2) The estimated cost of continued care and handling would exceed the estimated sales proceeds.
(b) In addition to the provisions in paragraph (a) of this section, see the regulations at Sec. Sec. 102-36.305 through 102-36.330 of this subchapter B that are applicable to the abandonment or destruction of personal property in general, and excess personal property in particular. [68 FR 51421, Aug. 26, 2003, as amended at 73 FR 20803, Apr. 17, 2008]