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: DRSEL-MM, Fort Monmouth, NJ 07703.
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 below.
(2) Hand receipts shall identify the accounting requirements status of all line item entries via column c. One of the
following codes will apply:
(N) for Nonexpendable:
Items not consumed in use, retaining their identity during use, and requiring
that accountability be maintained throughout the life of the item.
(D) for Durable:
Nonconsumable components of sets, kits, outfits and 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 .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
.00 or less and not already "N" or "D".
I. 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.