USED ON CODE
* (column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARC's will
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).
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, outfits, and assemblages; all tools
in FSC's 5110, 5120, 5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280;
and any other nonconsumable with a price in excess of .00 not already
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
UNCLASSIFIED PILFERABLE ITEMS
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
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.