The Accounting Requirements Code (ARC) refers to property accoutabil-
ity, not the Recoverability (RC). ARC and the RC listed in the
Army Master Data File (AMDF).
N - Nonexpendable:
Items not consumed in use, retaining their identity during use,
and requiring that accountability be maintained throughout the
life of the item.
D - Durable:
X - Expendable:
Nonconsumable components of sets, kits, out-fits, and assem-
blages; all took in FSCs 5110, 5120, 5130, 5133, 5136, 5140,
5160, 5210, 5220, and 5260; and any other nonconsumable
with a price in excess of .00 not already "N".
Items regardless of type classificaiton or price and whioh are
consumed in use. Includes all class 9 repair parts items not
consumed in use which cost .00 or less and not already "N"
SEC (column d). The Controlled Inventory Item Code (formerly SEC code) is entered here. This k
a on-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 Wows:
CONTROLLED INVENTORY ITEM CODE
Handtools and shop equipmemy.
Pilferable item due to its size, shape and utility, which does not
fall under one of the above categories. Pilferage controls may
be designatd by the coding activity items coded U(unclassi-
fied)by recodingthe items to J.
m. UI (column e). Unit of Issue. Refer to AR 706-1 and/or CDA Pam 16-1 (Catalog Data Activity) for
explanation of abbreviations used in this column.
n. OTY AUTH (column f). The quantity authorized to be on hand, or part of the end item.
o. QUANTlTY (column g). Actual quantity on hand. Subcolumns A through Fare to be filled in by the
receiving unit/personnel in accordance with DA Pam 710-2-1, chapter 6.
p. PAGE__OF__PAGES. Contains page number and total number of pages for the COEI, Bll,
and AAL portions the hand receipt Hand receipt holder will initial each page No. (only when two or more
forms are involved). When hand receipt holders change, the old initials will be lined out and the new hand
receipt holder will initial each page.