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Page Title: The Accounting Requirements Code (ARC)
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Section I. INTRODUCTION
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TM-9-2350-222-10-HR Trailer Cargo: Light 2-Wheel M1101 Trailer Cargo: Heavy Light 2-Wheel M1102 Chassis Trailer: 2-Wheel Manual
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1. SEC (Column d). The Physical Security/Pilferage code

TM 9-2350-222-10-HR i. Stock Number (Column a). National stock number of the item described. Items without stock numbers should be requisitioned by Federal Supply Code for Manufacturers (FSCM) and part number with exception data in accordance with AR 710-2. j.Item Description (Column b). Identifies the item contained in the COEI, BII, and the AAL. It will also contain nomenclature serial/USA number (if applicable) that will be useful in identifying the 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 Federal Supply Code for Manufacturers (FSCM), Part Number (P/N), and “Usable on” code if k. entered applicable. (Column c). The Accounting Requirements Code (ARC) is NOTE The Accounting Requirements Code (ARC) refers to proper- ty  accountability, ARC and the RC are (AMDF) . One of the following codes N for Nonexpendable: D  for  Durable: X for Expendable: (.) Stands for: not the Recoverability Code (RC). The listed in the Army Master Data File will apply: Items not consumed in use, retaining their identify during use, and re- quiring that accountability be main- tained-throughout the life of the item. Nonconsumable  components  of  sets, kits,  outfits,  and  assemblages; all tools in FSC8S 5110,  5120, 5130, 5133, 5140, 5180, 5210, 5220, and 5280: and any other noncon- sumable with a price in excess of $50.00 non already "N". Items regardless of type classifi- cation or price and which are consumed in use. Includes all class 9 repair parts. Items not consumed  in or less and Information use-which  cost not already "N" not available. $50.00 or “D". 1-2

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