Final answer:
Organizational equipment on MEMO records are categorized as Controlled and Non-Controlled, where Controlled items require heightened tracking and Non-Controlled items entail less oversight.
Step-by-step explanation:
The categories of organizational equipment that will be accounted for on MEMO records are D) Controlled and Non-Controlled. This classification helps organizations manage and account for their assets by identifying which items require stricter tracking and security measures (Controlled) versus those that are less sensitive and may not need as much oversight (Non-Controlled). Examples of Controlled items could include high-cost equipment, sensitive technology, or anything that's considered company proprietary, while Non-Controlled items might encompass everyday office supplies and low-cost assets that do not contain sensitive information.