TM 5-5420-212-10-HRNOTEThe Accounting Requirements Code (ARC) refers to property accountability, not theRecoverability 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 thelife of the item.D - Durable:Nonconsumable components of sets, kits, out-fits, andassemblages; all tools in FSC's 5110, 5120, 5130, 5133, 5136,5140, 5180, 5210, 5220, and 5280; and any othernonconsumable with a price in excess of .00 not already "N".X - Expendable:Items regardless of type classification or price and which areconsumed in use. Includes all class 9 repair parts. Items notconsumed in use which cost .00 or less and not already "N"or "D.”I.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 ortransportation of assets. Order of precedence for assignment of codes is classified, sensitive, pilferable, unclassified, asapplicable. Codes applicable to this hand receipt are as follows:SEC CODECONTROLLED INVENTORY ITEM CODEUUNCLASSIFIEDPILFERABLE ITEMSMHandtools and shop equipmentJPilferable item due to its size, shape and utility, which does notfall under one of the above categories. Pilferage controls maybe designated by the coding activity to items coded U(unclassified) by recoding 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 explanationof abbreviations used in this column.n.QTY AUTH (column f). The quantity authorized to be on hand, or part of the end item.o.QUANTITY (column g). Actual quantity on hand. Subcolumns A through F are to be filled in by the receivingunit/personnel in accordance with DA Pam 710-2-1, chapter 6.p.PAGE _____ OF _____ PAGES. Contains page number and total number of pages for the COEI, BII, and AALportions of the hand receipt. Hand receipt holder will initial each page No. (only when two or more forms are involved).When hand receipt holders change, the old initials will be lined out and the new hand receipt holder will initial each page.4. AUTHORIZATION DOCUMENTS.a.Components of End item (COEI) are authorized by the applicable Repair Pans and Special Tools List (RPSTL).b.Basic Issue Items (811) are authorized by the applicable operator's manual.c.Additional Authorization List (AAL) items are authorized by appropriate MTOE, TDA, CTA or JTA authorizationdocuments.2
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