0001-2
TM 9-2350-256-10-HR
0001
SECTION I. INTRODUCTION (continued)
3. EXPLANATION OF BLOCKS AND COLUMNS ON DA FORM 2062 (continued)
j.
ITEM DESCRIPTION (Column b). Identifies the item contained in the COEI, BII, and AAL. It will also contain
nomenclature and serial/USA number (if applicable) that will be used in identifying and controlling the item.
Serial number is to be inserted and initialed on all copies by hand receipt holder. In addition, it will contain the
5-digit CAGEC, part number (P/N), and “Usable on” code, if applicable.
k. Column c. The Accounting Requirements Code (ARC) is inserted here.
NOTE
The Accounting Requirement Code (ARC) refers to property accountability, not
disposal authority. Disposition action and authority for an unserviceable item is
governed by the recoverability code (5th position of the Source, Maintenance,
and Recoverability (SMR) code) assigned to the item in the Repair Parts and
Special Tools List (RPSTL).
(1) Refer to DA PAM 7l0-2-1, 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:
One of the following will apply:
N
Nonexpendable
Items not consumed in use, retaining their identity during use, and requiring that
accountability be maintained throughout the life of the items.
D
Durable
Nonconsumable components of sets, kits, outfits, and assemblies; all tools in
federal supply codes (FSC), 5120, 5130, 5140, 5180, 5210, 5220, and 5280;
and any other nonconsumables with a price in excess of $50.00 not already “N.”
X
Expendable
Items, regardless of type classification or price, 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.”