TM 10-4930-236-10-HRj.ITEM DESCRIPTION (column b). Enter a description of the end item, to include the make or model, and theserial/USA number, followed by item description of COEI, BII, and AAL items. In addition, it will contain the 5-digitCommercial and Government Entity Code (CAGEC), Part Number (P/N), and "Used On Code," if applicable.k.* (column c). The Accounting Requirements Code (ARC) is provided here. One of the following ARC’s willapply:NOTEThe Accounting Requirements Code (ARC) refers to property accountability, not theRecoverability 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 thataccountability be maintained throughout the life of the item.D - Durable:Nonconsumable components of sets, kits, out-fits, and assemblages; all tools in FSC’s5110, 5120, 5130, 5133,, 5136, 5140, 5180, 5210, 5220, and 5280; and any othernonconsumable with a price in excess of .00 not already "N".X Expendable:Items regardless of type classification or price and which are consumed in use. Includesall class 9 repair parts. Items not consumed in use which cost .00 or less and notalready "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 ortransportation of assets. Order of precedence for assignment of codes is classified, sensitive, pilferable, unclassified, asapplicable. Codes applicable to this hand receipt are as follows:SEC CODECONTROLLED INVENTORY ITEM CODEUUNCLASSIFIEDPILFERABLE ITEMSMHandtools and shop equipmentJPilferable item due to its size, shape and utility, which does notfall under one of the above categories. Pilferage controls may bedesignated by the coding activity to items coded U (unclassified)by recoding the items to J.2
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