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TM  9-2320-270-10-HR One 1-2 j. Item  Description  (Column  b). Identifies the item contained in the COEI, BII,  and  the  AAL.   It  will  also  contain  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. In  addition,   it will contain the 5-digit Federal Supply Code for Manufacturers  (FSCM),  Part  Number  (P/N)  and  “Usable  on”  code  if  applicable. k.  (Column  c). The  Accounting  Requirements  Code  (ARC)  is  entered  here. NOTE The  Accounting  Requirements  Code  (ARC)  refers  to  property  accountability, not to disposal authority, Disposition action and authority for an un- serviceable  item  is  governed  by  the  recoverability  code  (5th  position  of the SMR code) assigned to the item in the RPSTL. of N D for  Durable: X the following codes will apply: for Nonexpendable: Items not consumed in use, retaining their identity during use, and requiring that ac- countability  be  maintained  throughout  the  life of  the  item. 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”. for 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”. (•)  Stands  for: Information not available. 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. SEC CODE A B Physical  Security  Code CONFIDENTIAL - Former Restricted Data CONFIDENTIAL    - Restricted Data

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