The Air Force (AF) uses simulators to orient pilots to the performance of various aircraft. There are over 2000 simulators in the AF today. We recovered accountability of 450 of those, valued at over $1B. Until Sabel Systems was contracted there was no system in place to account for these assets. The Air Force initiated an effort to recover accountability for these assets and Sabel Systems was asked to assist in the recovery of asset accountability, development of policies and procedures to maintain accountability and to develop a valuation methodology.