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TM 5-4120-379-14-HR
Items regardless of type
(X) for Expendable:
a. Hand receipts shall identify the accounting
classification  or price
requirement status of all line item entries via the
and which are consumed
description column for each item (i.e., the first en-
in use. Includes all class
try in the description column) shall be the line
item's  E x p e n d a b i l i t y (EXP)/Accounting Re-
9 repair parts. Items not
consumed in use which
quirements Code (ARC), in parentheses, in front of
cost $50.00 or less and
the line item name. One of the following codes will
not already "N" or "D".
apply:
Items not consumed in
(N) for Nonexpend-
their
retaining
use,
able:
identity during use, and
b. Authorization documents areas follows:
requiring that accoun-
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).
Nonconsumable
(2) Basic Issue Items (BII) are authorized by
(D) for Durable:
components of sets, kits,
the applicable operator's manual.
outfits, and assemblages;
all tools in FSCs 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
nonconsumable with a
price in excess of $50.00
not already "N".
2

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