ITEM DESCRIPTION (Column b). Enter a description of the item, to include the make or model and the serial/USA
number, followed by the item description of COEI and BII items. In addition, it will contain the 5-digit Commercial and
Government Entity Code (CAGEC), Part Number (P/N), and "Used On Code". The "Used On Code" will not be used in
ARC (Column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARC will apply:
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).
(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, 5220, and 5280; and any other
nonconsumable with a price in excess
of .00 or less and not already "N".
(X) for Expendable
Items, regardless of type classification
or price and which is consumed in
use. Includes all class 9 repair parts.
Items not consumed in use which cost
.00 or less and not already "N" or
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 of assignment codes is classified, sensitive, pilferable, unclassified,
as applicable. Codes applicable to this hand receipt are as follows: