USED ON CODE
k. * (column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARCs 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: Nonconsumable components of sets, kits, out- fits, and assemblages; all tools in FSCs 51
10, 5120, 5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280; and any other nonconsumable 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".
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 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
recoding the items to J
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.