Which system is used to report any equipment item surpassing $100,000?

The Air Force Equipment Management System (AFEMS) is the correct answer because it serves as the primary reporting and management tool for equipment within the Air Force, particularly for items that exceed the threshold of $100,000. AFEMS is specifically designed to track, manage, and report on high-value equipment, ensuring accurate accountability and compliance with regulatory requirements.

This system integrates various aspects of equipment management, such as acquisition, maintenance, and disposal, allowing for effective oversight of significant items. By utilizing AFEMS, the Air Force can maintain a comprehensive database that reflects the status of high-value equipment, supporting decision-making and resource allocation.

While the other options relate to equipment management or identification, they do not specifically target the reporting of high-value items. For instance, Item Unique Identification (IUID) is more focused on tagging and tracking items for identification purposes, while Q10 and R15 do not directly address the reporting requirements for equipment valued over $100,000. Therefore, AFEMS is the appropriate choice for this scenario.