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Page Title: EXPLANATION OF BLOCKS AND COLUMNS (DA FORM 2062)
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TM 9-2320-391-10-HR
and the serial/USA number, followed by item description of COEI, BII, and AAL items. In addition, it contains
the 5-digit Commercial and Government Entity Code (CAGEC), Part Number (P/N), and "Used On" codes,
listed in the "Description" column, identify which items are used on different models. Codes used for this
hand receipt are:
Used on Code
Model
(Blank)
All
LBB
M1078A1 W/O WN
LXB
M1078A1 W/WN
LBD
M1079A1 W/O WN
LXD
M1079A1 W/WN
LBA
M1080A1 W/O WN
k. * (column c). The Accounting Requirements Code (ARC). One of the following ARCs will apply:
NOTE
The Accounting Requirements Code (ARC) refers to property accountability, not the
Recoverability Code (RC). The ARC and RC are listed in the Army Master Data File (AMDF).
N - Nonexpendable:
Items not consumed in use, retaining their identity during use, and
requiring that accountability be maintained throughout the life of
the item.
D - Durable:
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 non-consumable with
a price in excess of $50.00 not already "N".
X - 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".
l. SEC (column d). The Controlled Inventory Item Code (formerly SEC code) is entered here. This is a
one-position code which indicates the security classification, security risks, or pilferage controls required for
storage or transportation of assets. Order of precedence for assignment of codes is classified, sensitive,
pilferable, or unclassified, as applicable. Codes applicable to this hand receipt are as follows:
SEC
CODE
Controlled Item Inventory Code
U
UNCLASSIFIED PILFERABLE ITEMS
M
Handtools and shop equipment
1-2

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