1. Supply Activities Study Guide

2. Army units are divided between Table of Organization and Equipment (TOE) units that are doctrinally defined operational Army field units, and Table of Distribution and Allowances (TDA) non-tactical, non-doctrinal units such as fixed facilities, command and control headquarters, and other Army/Joint organizations. TDA units are organized to perform specific missions for which there are no appropriate TOEs and are discontinued as soon as their assigned missions have been accomplished.

3. Modification Table of Organization and Equipment (MTOE) form the "go to war" units of the Army, whether those units are direct combat (infantry, armor, artillery), CS (engineer, signal, military police) or (quartermaster, maintenance, medical) units.

4. CLASSES OF SUPPLY Subsistence to include bottled water and ice Clothing and equipment Petroleum, Oil, and Lubricants (POL) Construction and barrier material Ammunition Personal convenience items Major end items (tanks, truck, etc.) Medical supply Repair parts Nonmilitary material I II III IV V VI VII VIII IX X

5. DEFINITION OF ACCOUNTABILITY Accountability is the obligation of a person to keep records of property, documents, or funds. These records show identification data, gains, losses, dues- in, dues-out, and balances on hand or in use. (Para 2- 7, AR 735-5)

6. DEFINITION OF RESPONSIBILITY Responsibility is the obligation of an individual to ensure Government property and funds entrusted to his or her possession, command, or supervision are properly used and cared for, and that proper custody, safekeeping, and disposition are provided. (Para 2-8, AR 735-5)

7. TYPES OF RESPONSIBILITY 1. Command Responsibility 2. Supervisory Responsibility 3. Direct Responsibility 4. Custodial Responsibility 5. Personal Responsibility

8. Items can be hand receipted to individuals using the following three forms: 1. DA Form 2062- Hand receipt holders and items longer than 30 days. 2. DA Form 3161- Temporary hand receipt for less than 30 days. 3. DA Form 3749 – Equipment Receipt to assign responsibility for property that is issued to the same person for brief recurring periods RECEIPT

9. Nonexpendable Property Personal property that is not consumed in use and that retains its original identity during the period of use and an accounting requirement code (ARC) of “N.” Example: Major End Items such as vehicles, weapons, radios

10. Expendable Property Property that is consumed in use, or that loses its identity in use. It includes items not consumed in use with a unit cost of less than $300 and having a controlled inventory item code (CIIC) of “U” or “7”, and an accounting requirement code (ARC) of “X.” Examples: Repair Parts, Training Aids, and Office Supplies

11. Durable Property Personal property that is not consumed in use, does not require property book accountability, but because of its unique characteristics requires control when issued to the user. (ARC “D”) Examples: Hand tools and Desks Note: Commanders are authorized to adjust up to $100 for damaged or loss of durable hand tools per incident (Para 14- 19, AR 735-5.

12. Real Property Consists of lands and improvements to land, buildings, and facilities, including improvements and additions, and utility systems. Examples: Land, Improvements to Land, Buildings and Facilities, and Utility distribution and Sanitary Systems.

13. Installation Property Nondeployable property issued to a unit under the authority of a CTA or other HQDA-approved or NGB authorization documents, except expendable item and personal clothing.

14. AR 735-5 POLICIES AND PROCEDURES FOR PROPERTY ACCOUNTABILITY 1. Prescribes basic policies and procedures to account for property. 2. Prescribes procedures to be used when property is lost, damaged or destroyed. 3. Provides authorized methods to obtain relief from property responsibility. 4. Defines the Command Supply Discipline Program. DA Form 3161