TM 9-232O-272-10-HR “Used on” codes, listed in the “Description” column, identify which items are used on Codes used in this hand receipt are: USED ON CODE MODEL USED ON CODE MODEL USED ON CODE Blank DAW DAA DAX DAB DAC DAD DAE DAF DAG DAH DAJ DAK DAL k.      (Column c.) different  models. MODEL All V15 M923 w/o winch ZAA M923A2  w/o  winch M923A1  w/o  winch V13 M924  w/o  winch ZAB M925A2  w/winch M924A1  w/o  winch V14 M925  w/winch ZAC M927A2  w/o  winch M M M M M M M M M M M 925A1  w/winch 926A1  w/winch 927A1  w/o  winch 928A1  w/winch 929A1  w/o  winch 930A1  w/winch 931A1  w/o  winch 932A1  w/winch 934A1 w/o winch 935A1 w/o winch 936A1  w/winch V12 V17 V16 V20 V19 V22 V21 V24 V25 V18 M926  w/winch M927  w/o  winch M928  w/winch M929  w/o  winch M930  w/winch M931  w/o  winch M932  w/winch M934  w/o  winch M935  w/o  winch M936  w/winch The  Accounting  Requirements  Code  (ARC)  is  entered  here. ZAD ZAE ZAF ZAG ZAH ZAJ ZAK ZAL M928A2  w/o  winch M929A2  w/o  winch M930A2  w/winch M931A2  w/o  winch M932A2  w/winch M934A2  w/o  winch M935A2  w/o  winch M936A2  w/winch NOTE The  Accounting  Requirements  Code  (ARC)  refers  to  property  accountability,  not Recoverability  Code  (RC).  The  ARC  and  the  RC  are  listed  in  the  Army  Master  Data  File (AMDF). One  of  the  following  codes  will  apply: (N)  for  Nonexpendable: Items  not  consumed  in  use,  retaining  their  identity  during  use, and  requiring  that  accountability  be  maintained  throughout  the life of the item. (D) for Durable: Nonconsumable  components  of  sets,  kits,  outfits,  and assemblages, all tools in FSC’S 5110, 5120, 5130, 5133, 5136, 5140, 5180, 5210, 5220, and 5280; and any other nonconsumable with a price in excess of .00 not already “N”. (X) for Expendable: Items  regardless  of  type  classification  or  price  and  which  are consumed  in  use.  Includes  all  class  9  repair  parts.  Items  not consumed in use which cost .00 or less and not already “N” or  “D”. (*) Stands  for: Information  not  available. 1.  SEC  (Column  d).  The  Physical  Security/Pilferage  code  is  entered  here.  This  is  a  one-position  code which  indicates  the  security  classification  or  pilferage  control  for  storage  or  transportation  of  assets. Order  of  precedence  for  assignment  of  codes  is  classified,  sensitive,  pilferable,  unclassified,  as  applicable. SEC CODE  PHYSICAL  SECURITY  CODE U UNCLASSIFIED PILFERABLE ITEMS M Handtools  and  shop  equipment 1-2