of the end item covered by this hand receipt.
i. Stock Number (Column a). National stock number of the item described. Items without
stock numbers should be requisitioned by Contractor and Government Entity (CAGE) Code 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 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 Contractor and Government Entity
(CAGE) Code, Part Number (P/N), and Used On Code if applicable.
(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
O n e of the following codes will apply:
Items not consumed in use, retaining their identity during use,
(N) for Nonexpendable:
and requiring that accountability be maintained throughout the
life of the item.
Nonconsumable components of sets, kits, outfits, and
(D) for Durable:
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 $50.00 not already (N).
(X) 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 that cost $50.00 or less and not already (N)
Information not available.