1. Loss Damage Theft or Drstroy Government assets accountable to 52.245-2, are the assets processed the same as 52.245-1?
2. when excess to the contract are they processed through Plant Clearance (PCARS)
The full text of FAR 52.245-1 applies along with FAR 52.245-2, so the answer to both of your questions is yes. However, property that is specifically listed to be reported excess under the -2 must first follow the specific guidance to request concurrence for removal at the contractor's expense in accordance with that clause.
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Only if concurrence is granted, then the contractor removes those specific items as authorized under the -2 clause with no need for the PCARSS process. Those items should have no residual value, including any prospect for reutilization or any return on the investment, including scrap value.
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