It's mentioned in the recommendation. You will see that if you look at the detailed report. Here we refer mainly to equipment. In most cases, our position is that the equipment should be returned or transferred to either the association or the party. In exceptional cases where there is no association or party, we ask that the property be sold at fair market value and that this revenue be included in the surplus to be declared, if there is one.
On October 7th, 2010. See this statement in context.