This proposed amendment provides guidance to licensees who experience a loss of controlled substance inventory. The amendment clarifies that a licensee shall report the loss to the DEA, the Division, and local law enforcement if the circumstances involve "any theft, including diversion, or significant loss". The new language clarifies that diversion is reportable as theft, and uses the term "significant loss" because this is the term used by the DEA and the DEA has issued guidance regarding what constitutes a significant loss.