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 Used On Code if applicable.
Used On Codes, listed in the item description column, identify which items are used on different
models. Used On Codes used in this hand receipt are:
Used On Code
(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
One of the following codes will apply:
(N) for Nonexpendable:
(D) for Durable:
(X) for Expendable:
(n) Stands for:
Items not consumed in use, retaining their identity during
and requiring that accountability be maintained throughout
life of the item.
Nonconsumable components of sets, kits, outfits, and
assemblages; all tools in FSCS 5110, 5120, 5130, 5133, 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 that cost .00 or less and not already (N)
Information not available.