Section I. INTRODUCTION.

TM 5-4120-356-14-HR

nonconsumable with a

a. Hand receipts shall identify the accounting

requirement status of all line item entries via the

price in excess of $50.00

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-

classification 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

(N) for Nonexpendable: Items not consumed in

cost $50.00 or less and

not already "N" or "D".

use, retaining their iden-

tity during use, and re-

quiring that accoun-

b. Authorization documents areas follows:

tability be maintained

(1) Components for End Item (COEI) are

throughout the life of the

authorized by the applicable Repair Parts and

item.

Special Tools List (RPSTL).

(D) for Durable:

Nonconsumable com-

ponents of sets, kits, out-

(2) Basic Issue Items (BII) are authorized by

fits, and assemblages; all

the applicable operator's manual.

tools in FSC's 5110,

(3) Additional Authorization List (AAL) items

5120, 5130, 5133, 5136,

are authorized by the appropriate MTOE, TDA,

5140, 5180, 5210, 5220

CTA, or JTA authorization documents.

and 5280: and any other