Which of the following cannot initiate a report of survey (ROS)?

The option that states all validated losses of accountable equipment with an acquisition cost greater than $5,000 cannot initiate a report of survey (ROS) is correct. The primary purpose of a report of survey is to investigate the circumstances surrounding the loss or damage of government property, particularly when accountability is a concern.

However, while losses and thefts of equipment certainly warrant a ROS for personnel accountability and recovery purposes, there are specific guidelines surrounding the initiation of these reports. Not all validated losses automatically trigger a ROS, especially if equipment valuation exceeds a particular threshold or pertains to circumstances that do not fit the criteria for actionable investigation.

In this case, validated losses normally require an ROS, but the statement implies that merely having a loss of equipment over a certain value doesn't inherently justify initiating an ROS without considering other factors, such as the nature of the loss or if it was appropriately handled within other reporting mechanisms. Thus, this option correctly identifies a situation where a report of survey may not necessarily be required, making it the best choice in this context.