Publication Number. Contains the TM number of the technical manual containing the
operator/crew instructions for the equipment.
Publication Date. Date of the operator/crew technical manual.
Quantity. Quantity of the end item covered by this hand receipt.
Stock Number (column a). National stock number of the item described. Items without stock
numbers should be requisitioned by Commercial and Government Entity Code (CAGEC) and part number with
exception data in accordance with AR 710-2.
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 6-digit Commercial and Government Entity Code (CAGEC), Part Number (P/N), and "Used On
Code," if applicable.
*(column c). The accounting requirements code (AR C) 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:
Nonconsumable components of sets, kits, outfits,
and assemblages; all tools in FSC's 5110, 5120,
5130, 5133, 536, 5140, 5180, 5210, 5220, and 5280;
and any other nonconsumable with a price in excess
of .00 not already "N".
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".