i. Stock Number (Column a). National stock number of the item described. Items without stock numbers should
be requisitioned by Federal Supply Code for Manufacturers (FSCM) and part number direct from: US Army
Communications-Electronics Command and Fort Monmouth, ATTN: AMSEL-MM, Fort Monmouth, NJ
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.
k. (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 the RPSTL.
(1) Refer to DA Pam 710-2-1, Chapter 6. Additional information required to complete DA Form 2062 is listed
(2) Hand receipts shall identify the accounting requirements status of all line item entries via column c. One of
the following codes will apply:
Items not consumed in use, retaining their identity during use, and
(N) for Nonexpendable:
requiring that accountability be maintained throughout the life of the
Nonconsumable components of sets, kits, outfits and assemblages; all
(D) for Durable:
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 which cost $50.00 or less and not already "N" or "D".
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.