TM 10-4610-239-10-HRMODEUSED ON CODE0996109001MECk. * (column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARC’s will apply:NOTEThe 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 thataccountability be maintained throughout the life of the item.D - Durable: Nonconsumable components of sets, kits, out- fits, and assemblages; all tools in FSC’s 5110, 5120, 5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280; and any other nonconsumable with aprice in excess of .00 not already "N".X - Expendable: Items regardless of type classification or price and which are consumed in use. Includesall 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-positioncode which indicates the security classification, security risks, or pilferage controls required for storage or transportation ofassets. Order of precedence for assignment of codes is classified, sensitive, pilferable, unclassified, as applicable. Codesapplicable to this hand receipt are as follows:SEC CODECONTROLLED INVENTORY ITEM CODEUUNCLASSIFIEDPILFERABLE ITEMSMHandtools and shop equipmentJPilferable item due to its size, shape andutility, which does not fall under one ofthe above categories. Pilferage controlsmay be designated by the coding activityto items coded U (unclassified) byrecoding the items to Jm. UI (column e). Unit of Issue. Refer to AR 708-1 and/or CDA Pam 18-1 (Catalog Data Activity) for explanation ofabbreviations used in this column.2
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