((a))
((1)) ** .—** When the Administrator of General Services takes over motor vehicles or related equipment or supplies under , reimbursement is required if the property is taken over from—
((A)) a Government corporation; or
((B)) an agency, if the agency acquired the property through unreimbursed expenditures made from a revolving or trust fund authorized by law.
((2)) ** .—** The Administrator shall reimburse a Government corporation, or a fund through which an agency acquired property, by an amount equal to the fair market value of the property. If the Administrator subsequently returns property of a similar kind under , the Government corporation or the fund shall reimburse the Administrator by an amount equal to the fair market value of the property returned.
((b)) ** .—** If the Administrator takes over motor vehicles or related equipment or supplies under but reimbursement is not required under subsection (a), the value of the property taken over, as determined by the Administrator, may be added to the capital of the Acquisition Services Fund. If the Administrator subsequently returns property of a similar kind under , the value of the property may be deducted from the Fund.