TM 5-3610-257-14-HR
a. Hand receipts shall identify the accounting requirement status of all line entries via Column C. One of the
following Accounting Requirement Codes (ARC) 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, 5136, 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."
b.
Authorization documents are as follows:
(1) Components of End Item (COEI) are authorized by the applicable Repair Parts and Special Tools List
(RPSTL).
(2) Basic Issue Items (BII) are authorized by the applicable operator's manual.
(3) Additional Authorization List (AAL) items are authorized by appropriate MTOE, TDA, CTA, or JTA
authorization documents.
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