i. STOCK NUMBER (Column a). National stock number of the item described. Items without stock
numbers should be requisitioned by Commercial and Government Entity Code (CAGEC) and part number with
exception data In accordance with AR 710-2.
j. ITEM DESCRIPTION (Column b). Identifies the item contained in the COEI, BII, and AAL. It will also
contain nomenclature and 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 the hand receipt holder. In addition, it will
contain the 5 - digit Commercial and Government Entity Code (CAGEC) , Part Number (PIN), and Used On
Code. if applicable.
k . *(Column c). The Accounting Requirements Code (ARC) is provided here. One of the following
ARCs will apply:
N O T E
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, outfits, and assem-
blages; 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 .00 not already N.
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 .00 or less and not already N
k. SEC (Column d). The physical Security/Pilferage code is provided here. This is a one-position code
which indicates the security classification or pilferage control for storage or transportation of assets. Order for
precedence for assignment codes is classified, sensitive, pilferable, unclassified, as applicable. Codes applica-
ble to this hand receipt are as follows:
PHYSICAL SECURITY CODE