ACCOUNTING REQUIREMENTS CODE, ARMY: A CODE EMPLOYED BY THE U.S. ARMY TO INDICATE THE ACCOUNTABILITY OF AN ITEM OF SUPPLY. SEE VOLUME 10, TABLE 64 AND QUICK INFO ON-LINE.
Governing regulation: HTTPS://ARMYPUBS.ARMY.MIL/EPUBS/DR_PUBS/DR_A/PDF/WEB/ARN17111_DAPAM_708_2_FINAL.PDF
Code values (3)
| Code | Meaning | Definition |
|---|---|---|
| D | Durable Item | DURABLE ITEM. AN ITEM OF ARMY PROPERTY CODED WITH AN ARC OF ``D'' IN THE AMDF. DURABLE ITEMS DO NOT REQUIRE PROPERTY BOOK ACCOUNTABILITY AFTER ISSUE FROM THE STOCK RECORD ACCOUNT, BUT DO REQUIRE HAND RECEIPT CONTROL WHEN ISSUED TO THE USER. COMMERCIAL AND FABRICATED ITEMS SIMILAR TO ITEMS CODED ``D'' IN THE AMDF ARE CONSIDERED DURABLE ITEMS. |
| N | Nonexpendable Item | NONEXPENDABLE ITEM. AN ITEM OF ARMY PROPERTY CODED WITH AN ARC OF ``N'' IN THE AMDF. NONEXPENDABLE ITEMS REQUIRE PROPERTY BOOK ACCOUNTABILITY AFTER ISSUE FROM THE STOCK RECORD ACCOUNT. COMMERCIAL AND FABRICATED ITEMS SIMILAR TO ITEMS CODED ``N'' IN THE AMDF ARE CONSIDERED NONEXPENDABLE ITEMS. |
| X | Expendable Item | EXPENDABLE ITEM. AN ITEM OF ARMY PROPERTY CODED WITH AN ARC OF ``X'' IN THE AMDF. EXPENDABLE ITEMS REQUIRE NO FORMAL ACCOUNTABILITY AFTER ISSUE FROM A STOCK RECORD ACCOUNT. COMMERCIAL AND FABRICATED ITEMS SIMILAR TO ITEMS CODED ``X'' IN THE AMDF ARE CONSIDERED EXPENDABLE ITEMS. |
About ARC
What is ARC in FLIS / NSN cataloging?
ARC (Accounting Requirements) aCCOUNTING REQUIREMENTS CODE, ARMY: A CODE EMPLOYED BY THE U.S. ARMY TO INDICATE THE ACCOUNTABILITY OF AN ITEM OF SUPPLY. SEE VOLUME 10, TABLE 64 AND QUICK INFO ON-LINE.
What does ARC code D mean?
ARC code D means "Durable Item". DURABLE ITEM. AN ITEM OF ARMY PROPERTY CODED WITH AN ARC OF ``D'' IN THE AMDF. DURABLE ITEMS DO NOT REQUIRE PROPERTY BOOK ACCOUNTABILITY AFTER ISSUE FROM THE STOCK RECORD ACCOUNT, BUT DO REQUIRE HAND RECEIPT CONTROL WHEN ISSUED TO THE USER. COMMERCIAL AND FABRICATED ITEMS SIMILAR TO ITEMS CODED ``D'' IN THE AMDF ARE CONSIDERED DURABLE ITEMS.
How many ARC codes are there?
The U.S. Defense Logistics Agency defines 3 ARC (Accounting Requirements) code values in the FLIS published code dictionary. Each is listed on this page with its official meaning.
Last updated 2026-05-26. Published by DAITK™ against the U.S. Defense Logistics Agency (DLA) FLIS code dictionary, governed by DoD 4100.39-M (Federal Logistics Information System Procedures Manual).
The authoritative FLIS code dictionary published by DAITK™ — every cataloging field and value code, defined verbatim against the U.S. Defense Logistics Agency (DLA) FLIS standard, governed by DoD 4100.39-M. Authorized reference data, reproduced with attribution, not scraped.
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