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TM 5-4120-342-14-HR
nonconsumable with a
a. Hand receipts shall identify the accounting
price in excess of $50.00
requirement status of all line item entries via the
not already "N".
description column for each item: (i.e., the first en-
try in the description column) shall be the line
(X) for Expendable:
Items regardless of type
item's
Expendability
(EXP)/Accounting
Re-
c l a s s i f i c a t i o n or price
quirements Code (ARC), in parentheses, in front of
and which are consumed
the line item name. One of the following codes will
in use. Includes all class
apply:
9 repair parts. Items not
consumed in use which
Items not consumed in
(N) for Nonexpendable:
cost $50.00 or less and
use, retaining their iden-
not already "N" or "D".
tity during use, and re-
q u i r i n g that accoun-
b. Authorization documents are as follows:
tability be maintained
(1) Components of End Item (COEI) are
throughout the life of the
authorized by the applicable Repair Parts and
item.
Special Tools List (RPSTL).
(2) Basic Issue Items (BII) are authorized by
Nonconsumable
(D) for Durable:
the applicable operator's manual.
components of sets, kits,
outfits, and assemblages;
(3) Additional Authorization List (AAL) items
all tools in FSC's, 5110,
are authorized by the appropriate MTOE, TDA,
5120, 5130, 5133, 5136,
CTA, or JTA authorization documents.
5140, 5180, 5210, 5220
and 5280: and any other
2

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