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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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