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| TM 32-5820-900-10-HR
3.
EXPLANATION OF BLOCKS AND COLUMNS (DA FORM 2062). Refer to AR 710-2 and DA Pam 710-2.
Additional information required to complete DA Form 2062is listed below.
a. This document includes the Accounting Requirements Code (ARC) in column C of the DA Form 2062. The
ARC was obtained from the Army Master Data File (AMDF). One of the following codes will apply:
(N) for Nonexpendable:
Items no consumed in use, retaining their identity during
use, and requiring that accountability be maintained
throughout the life of the Item.
(D) for Durable:
Outfits, and assemblages; all tools in FSCs 5110, 5120,
5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280 as well
as any other nonconsumable with a price in excess of
$50.00 not already listed as "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 listed as "N" or "D".
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