ACCOUNTING AND REPORTING

TM 9-1300-277

(2) Demilitarization stock generations are

11-3. ACCOUNTING AND REPORTING

controlled by the item managers at ARRCOM and are

determined in large part by comparing item

a. All class V material in the special

requirements (acquisition objective) with availability

demilitarization account will be reported in accordance

(present inventory posture). These generations occur as

with AR 700-22, Worldwide Ammunition Reporting

a result of excess, obsolescence, or unserviceability.

System (WARS), including supplements/revisions

For excess and obsolete items, the item manager issues

incorporating demilitarization.

a Materiel Release Order (MRO) to each of the depots

where the assets are located, transferring the material

b. This report is a management informational tool

out of his field service account into the 11P

reflecting the assets, accomplishments, schedules,

(demilitarization) account, Concurrently, he notifies

equivalent tonnages, estimated and actual costs of

DRSAR-MAB, the demilitarization program manager, of

authorized programs within the current fiscal year (FY).

the transaction. The results of cyclic and special

The balance of all assets (unauthorized) in the 11P

inspections of ammunition material, stored at each

account are displayed unscheduled in the following FY

depot are forwarded by their quality assurance

of the report. Assets are arranged by DODIC and

personnel to the ARRCOM item managers in the form of

location for all DESCOM installations/ARRCOM plants

Ammunition Condition Reports (ACR) and are the

and arsenals,

source for identifying unserviceables. An MRO is also

initiated by the item manager to transfer the

unserviceable material from his field service account

c. DARCOM Reg 755-3 governs the accounting

into the demilitarization account. A copy of the ACR on

and reporting requirements for Special Defense

which the MRO number has been referenced is

Property Disposal Accounts CSPDA) at DARCOM

forwarded to DRSAR-MAB.

installations and activities satellited on those accounts

for demilitarization support.

(3) Upon notification of excess or obsolete

transactions or receipt of ACR unserviceables from the

d. Accounting

and

reporting

requirements

item manager (DRSAR-MAB) as described above for

OCONUS for material generated for demilitarization will

the ARRCOM plants/arsenals, inputs for each of the

be in accordance with theater policies and directives,

items and depot specifies all programs into its CAWMIS

system and generates individual work authorizations. In

11-4. GENERATIONS

the case of the DESCOM depots, the work authorization

is produced in hardcopy form, and a copy signed by the

a. Ammunition is generated for demilitarization

demilitarization program manager is mailed to the

from the following sources:

performing depot to authorize commencement of

demilitarization on the item. Duplicate informational

copies are provided DESCOM/DRSAR-S, and

(1) Shipment

wholesale

stock

ARRCOM Maintenance Engineering Division, The

demilitarization as directed by an Accountable Supply

original is retained at DRSAR-MAB for control purposes.

Distribution Activity (ASDA).

(4) Authorization for small quantities with a

(2) Shipment of other service/ agency

disposal cost of less than $1000 for a single undertaking

materiel to demilitarization as directed by the other

are assumed without an authorization, but are reported

service/agency based on inter-service support

using as assigned Pseudo DODIC on a cumulative basis

agreements.

monthly in the WARS report.

(3) Shipment of retail stocks (installation

supply account) to demilitarization as directed by the

installation accountable property officer.

(4) Shipment from a post, camp, or station to

demilitarization when the

11-3