Item Description (Column b). Identifies the item contained in the COEI, BII, and the AAL. It will also con-
tain nomenclature, serial/USA number (if applicable) that will be useful in identifying and controlling the item. Serial
number is to be inserted and initialed on all copies by hand receipt holder.
k. (Column c).
The Accounting Requirements Code (ARC) is entered here.
The accounting Requirements Code (ARC) refers to property accountability,
not to disposal authority. Disposition action and authority for an
unserviceable item is governed by the recoverability code (5th position of the
SMR code) assigned to the item in the RPSTL.
(1) Refer to DA Pam 710-2-1, Chapter 6. Additional information required to complete DA Form 2062 is listed
(2) Hand receipts shall identify the accounting requirements status of all line item entries via column c. One of
the following Accounting Requirements Code (ARC) will apply.
(N) for Nonexpendable:
Items not consumed in use, retaining their identity during use, and
requiring that accountability be maintained throughout the life of the
(D) for Durable:
Nonconsumable components of sets, kits, outfits and assemblages; all
tools in FSC's 5110, 5120, 5130, 5133, 5140, 5180, 5210, 5220 and
5280; and any other nonconsumable with a price in excess of .00
not already "N".
(X) for Expendable:
Items, regardless of type classification or price and which are con-
sumed in use. Includes all class 9 repair parts. Items not consumed in
use which cost .00 or less and not already "N" or "D".
1. SEC (Column d). The
Physical Security/Pilferage code
is entered here. This
is a one-position code which
indicates the security classification or pilferage control for storage or transportation of assets. Order of precedence for
assignment of codes is classified, sensitive, pilferable, unclassified, as applicable.