text: _________________________________________________________________________________FM 2-22.3
  Confiscated
  I-55.Documents confiscated from a source are taken away with no intention
  of returning them. Official documents, except identification documents, are
  confiscated and appropriately evacuated. The intelligence value of the
  document should be weighed against the document's support in the HUMINT
  collection of the source. The HUMINT collector must comply with the
  accounting procedures established for CEDs by the MPs in accordance with
  AR 190-8.
  Impounded
  I-56.Some CEDs will contain information that must be exploited at higher
  echelons. These documents may be impounded by the HUMINT collector and
  evacuated through intelligence channels. The HUMINT collector must issue
  a receipt to the source for any personal documents that he impounds. He
  must comply with the accounting procedures established for CEDs
  impounded by the MPs in accordance with AR 190-8. When a CED is
  impounded, it is taken with the intent of eventual return. Personal
  documents with military information will be impounded if the military value
  is greater than the sentimental value. An example of a personal document
  whose military value might outweigh the sentimental value could be a
  personal photograph that includes military installations or equipment.
  I-57.When a CED is impounded, it must be receipted. The receipt will
  include an itemized list of all the items taken from the prisoner, and the
  name, rank, and unit of the person issuing the receipt. Items of high value
  may be impounded for security reasons. For instance, an EPW or detainee
  apprehended with an unusually large amount of money would have the
  money impounded and receipted. The MPs will establish and maintain a DA
  Form 4237-R (Detainee Personnel Record) for impounded items. The register
  will identity the owner of the impounded items and provide a detailed
  description of the items impounded. A receipt will be given to anyone who
  has items impounded. Also, the OIC or authorized representative will
  complete and sign DA Form 1132-R (Prisoner's Personal Property List –
  Personal Deposit Fund). A copy will be provided the source. See AR 190-8 for
  procedures on handling personal effects.
  Returned
  I-58.Returned CEDs are usually personal in nature. They are taken only to
  be inspected for information of interest and are given back to the source.
  Personal documents belonging to a source will be returned to the source after
  examination in accordance with the GPW. These documents are CEDs whose
  sentimental value outweighs their military value and may be returned to the
  source. Copies of these documents may be made and forwarded if deemed
  necessary. Except for an identification document (which is always returned
  to the source), documents are evacuated with the source, rather than on the
  source, until the source reaches a permanent confinement facility at EAC.