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TM 5-4120-359-14-HR
5120, 5130, 5133, 5136,
3. EXPLANATION OF BLOCK AND COL-
5140, 5180, 5210, 5220
UMNS (DA FORM 2062). Refer to Chapter 2, AR
and 5280: and any other
710-2. Additional information required to complete
nonconsumable with a
DA Form 2062 is listed below:
price in excess of $50.00
a. Hand receipts shall identify the accounting
not already "N".
requirement status of all line item entries via the
Items regardless of type
(X) for Expendable:
description column for each item: (i.e., the first en-
classification or price
try in the description column) shall be the line
and which are consumed
item's  Expendability (EXP) Accounting Re-
in use. Includes all class
quirements Code (ARC), in parentheses, in front of
9 repair parts. Items not
the line item name. One of the following codes will
consumed in use which
apply:
cost $50.00 or less and
not already "N" or "D".
(N) for Nonexpendable:
Items not consumed in
b. Authorization documents areas follows:
use, retaining their iden-
tity during use, and re-
(1) Components of End Item (COEI) are
quiring that accoun-
authorized by the applicable Repair Parts and
tability be maintained
Special Tools List (RPSTL).
throughout the life of the
(2) Basic Issue Items (BH) are authorized by
item.
the applicable operator's manual.
(D) for Durable:
Nonconsumable
(3) Additional Authorization List (AAL) items
components of sets, kits,
are authorized by the appropriate MTOE, TDA,
outfits, and assemblages;
CTA, or JTA authorization documents.
all tools in FSC's 5110,
2

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