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TM 10-8110-201-10-HR
k.
*(column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARC’s will
apply:
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:
X - Expendable:
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 $50.00 not already "N".
Items regardless of type classification or price and
which are consumed in use. Includes all class 9 re-
pair parts. Items not consumed in use which cost
$50.00 or less and not already "N" or "D".
1. 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 catego-
ries. Pilferage controls may be designated by the
coding activity to items coded U (unclassified) by
recording 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 explana-
tion of abbreviations used in this column.
2
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