In June 2011, the United States announced plans to reduce the number of U.S. troops in Afghanistan. The remaining U.S. forces will work to support the U.S. objective of a transition to Afghan-led security by December 2014. The Department of Defense (DOD) has begun planning for this reduction and, as part of its planning, has identified more than 750,000 major end items -- equipment important to operational readiness to support the combat forces, such as weapons and vehicles -- that can be returned from Afghanistan (to DOD inventories), transferred to another U.S. government agency or another country, or destroyed in theater. According to DOD, this equipment, estimated to be worth more than $36 billion, has accumulated during a 10-year period. DOD officials also estimate that it could cost $5.7 billion to return or transfer equipment from Afghanistan. This report formally transmits the information developed for briefings to the House Armed Services Committee on October 10, 2012, the Senate Armed Services Committee on October 24, 2012, and the Senate and House Defense Appropriations Subcommittees on November 14, 2012. This report provides information on the preparations for the Afghanistan drawdown, specifically the extent to which DOD has (1) applied relevant lessons learned from the Iraq drawdown in its planning for equipment reductions in Afghanistan; (2) planned for the reduction of equipment in Afghanistan by establishing command structures and guidance, property accountability, and transportation processes; and (3) considered costs in its planning for equipment reductions in Afghanistan.