k. * (column c). The Accounting Requirements Code (ARC) is provided here. One of the following
ARCs will apply:
N O T
The Accounting Requirements Code (ARC) refers to property
accountability, not the Recoverability Code (RC). The ARC and the
RC are listed in the Army Master Data File (AMDF).
N - Nonexpendable:
Items not consumed in use, retaining their
i d e n t i t y d u r i n g u s e , a n d r e q u i r i n g t h a
accountability be maintained throughout the
life of the item.
D - Durable:
Nonconsumable components of sets, kits, out-
fits, and assemblages; all tools in FSCs 5110,
5120, 5130, 5133, 5136, 5140, 5180, 5210,
5220, and 5280; and any other noncon-
sumable with a price in excess of .00 not
X - Expendable:
Items regardless of type classification or price
and which are consumed in use. Includes all
class 9 repair parts. Items not consumed in use
which cost .00 or less and not already N
1. SEC (column d). The Controlled Inventory Item Code (formerly SEC code) is entered here. This is
a one-position code which indicates the security classification, security risks, or pilferage controls
required for storage or transportation of assets. Order of precedence for assignment of codes is classified,
sensitive, pilferable, unclassified, as applicable. Codes applicable to this hand receipt are as follows:
CONTROLLED INVENTORY ITEM COD
Handtools and shop equipment
Pilferable item due to its size, shape and
utility, which does not fall under one of the
above categories. Pilferage controls may be
designated by the coding activity to items
coded U (unclassified) by recoding the items
m. UI (column e). Unit of Issue. Refer to AR 708-1 and/or CDA Pam 18-1 (Catalog Data Activity) for
explanation of abbreviations used in this column.
n. QTY AUTH (column f). The quantity authorized to be on hand, or part of the end item.
o. QUANTITY (column g). Actual quantity on hand. Subcolumns A through F are to be filled in by
the receiving unit/personnel in accordance with DA Pam 710-2-1, chapter 6.