At contract transition and throughout contract lifecycle, as changes in equipment occur due to replacement by the government, etc., is a modification required to amend the equipment listing?
FAR 45.106 -- Transferring Accountability - states the following:
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Government property shall be transferred from one contract to another only when firm requirements exist under the gaining contract (see 45.102). Such transfers shall be documented by modifications to both gaining and losing contracts. Once transferred, all property shall be considered Government furnished property to the gaining contract.
Additionally, PGI 245.103-73 states that it is the contracting officer's responsibility to maintain the GFP attachments in the contract. So, yes, contract modifications should occur as the government property changes.
In principle, GFE, as part of GFP, should also be detailed in the contract so the contractor has documented authorization to use the property.