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 - 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, out-fits, and assemblages; all tools in FSCs
5110, 5120, 5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280; and any other
nonconsumable with a price in excess of $50.00 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 $50.00 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 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:
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
m. UI (column e). Unit of Issue. Refer to AR 708-1 and/or CDA Pam 18-1 (Catalog Data Activity) for explanation of
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 receiving
unit/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, BIl, and AAL
portions 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.