i. Stock Number (Column a). National stock number of the item described. Items
without stock numbers should be requisitioned by Federal Supply Code for Manufacturers
(FSCM) and part number with exception data in accordance with DA PAM 710-2-1.
j. Item Description (Column b). Identifies the item contained in the COEI, BII, and the
AAL. It will also contain nomenclature, serial/USA number (if applicable) that will be
useful in identifying and controlling the item. Serial number is to be inserted and initialed
on all copies by hand receipt holder. In addition it will contain the 5-digit Federal Supply
Code for Manufacturers (FSCM), Part Number (P/N) and "Usable on" code if applicable.
k. (Column c). The Accounting Requirements Code (ARC) is entered here.
The Accounting Requirements Code (ARC) does not relate to disposal
authority of unserviceable items which is governed by the recoverability
code assigned to the item.
One of the following codes will apply:
N for Nonexpendable:
Items not consumed in use, retaining their identity
during use, and requiring that accountability be
maintained throughout the life of the item.
D for Durable:
Nonconsumable components of sets, kits, outfits and
assemblages; all tools in FSC's 5110, 5120, 5130, 5133,
5140, 5180, 5210, 5220 and 5280; and any other non-
consumable with a price in excess of .00 not
X for 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".
Information not available.
(·) Stands for:
l. SEC (Column d). The Physical Security/Pilferage code is entered here. This is a one-
position code which indicates the security classification or pilferage control for storage or
transportation of assets. Order of precedence for assignment of codes is: Classified,
Sensitive, Pilferable, and Unclassified, as applicable.