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TM 10-3835-219-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). 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  FSC’s 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: SEC CODE CONTROLLED INVENTORY ITEM CODE U UNCLASSIFIED PILFERABLE ITEMS M Handtools and shop equipment J 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. 2

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