ITEM DESCRIPTION (column b). Enter a description of the end item, to include the make or model, and the
serial/USA number, followed by item description of COEI, BII, and AAL items. In addition, it will contain the 5-digit
Commercial and Government Entity Code (CAGEC), Part Number (P/N), and "Used On Code, " if applicable.
* (column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARCs will
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
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:
assemblages; all tools in FSCs 5110, 5120, 5130, 5133, 5136,
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.
consumed in use which cost .00 or less and not already "N"
SEC (column d). The Controlled Inventory Item Code (formerly SEC code) is entered here.This
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
Codes applicable to this hand receipt are as follows:
CONTROLLED INVENTORY ITEM CODE
Handtools and shop equipment
Pilferable item due to its size, shape and utility, which does not
fall under one of the above categories.Pilferage controls may be
designated by the coding activity to items coded U (unclassified)
by recoding the items to J