ITEM DESCRIPTION (column b). Enter a description of the end item, to include the make or model, and the
serial/USA number, followed by item description of COEI, BII, and AAL items. In addition, it will contain the 5-digit
Commercial and Government Entity Code (CAGEC), Part Number (P/N), and "Used On Code," if applicable.
All items without a "Used on Code" are used with all models of the end item.
* (column c). The accounting requirements code (ARC) is provided here. One of the following ARC's will apply:
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 identity during use, and requiring that
accountability be maintained throughout the life of the item.
D - Durable:
Non-consumable components of sets, kits, outfits, and assemblages; all tools in
FSC's 5110, 5120, 5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280; and
any other non-consumable with a price in excess of .00 not already "N".
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" or "D".
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 CODE
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 to J