iv
TM 55-1945-205-10-2-HR
NOTE
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).
l. 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 or transportation of assets. Order of precedence for assignment of codes is classified, sensitive,
pilferable, unclassified, as applicable. Codes applicable to this hand receipt are as follows
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, 5136,
5140, 5180, 5210, 5220 and 5280; and any other nonconsumable
with a price in excess of .00 not already “N”.
X- 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”.
SEC CODE
PHYSICAL SECURITY CODE
A
CONFIDENTIAL - Formerly Restricted Data
B
CONFIDENTIAL - Restricted Data
C
CONFIDENTIAL
D
CONFIDENTIAL - Cryptologic
E
SECRET - Cryptologic
F
TOP SECRET - Cryptologic
G
SECRET - Formerly Restricted Data
H
SECRET - Restricted Data
K
TOP SECRET - Formerly Restricted Data
L
TOP SECRET - Restricted Data
O
Naval Nuclear Propulsion Information
S
SECRET
T
TOP SECRET
U
UNCLASSIFIED
