End Item Description. Contains the end item short title.
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 TM.
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 710-2.
Item Description (Column b). Identifies the item contained in the COEI, BII, and the AAL. It will also
contain nomenclature, serial/USE 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.
(Column c). The Accounting Requirements Code (ARC) is entered here.
The Accounting Requirements Code (ARC) refers to property accountability, not to
disposal authority. Disposition action and authority for an unserviceable item is governed
by the recoverability code (5th position of the SMR code) assigned to the item in the
Refer to DA PAM 710-2-1, Chapter 6. Additional information required to complete DA Form 2062 is
Hand receipts shall identify the accounting requirements status of all line item entries via column c. One
of the following codes will apply:
(N) for Nonexpendable:
Items not consumed in use, retaining their identity during use, and requiring
accountability be maintained throughout the life of the item.
(D) for Durable:
Nonconsumable components of sets, kits, outfits, and assemblages; all tools in
FSCs 5120, 5130, 5140, 5180, 5210, 5210, 5220 and 5280; and any other
nonconsumable with a price in excess of .00 not already "N."
(X) for Expendable:
Items, regardless of type classification or price, 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."