Block 2 Day 3

Objective 1E, 1F, 1G &1H

Accounting Legend Codes (ALC)

Accounting Legend Codes (ALC)

numeric code that indicates minimum accounting controls requirement for items of accountable COMSEC material

ALC’s 1, 2, and 4

are assigned to material that must be physically inventoried by the KOAM

ALC’s 6 and 7

are material in electronic form/can’t be physically inventoried

ALC 1

Accountable by serial number to the COR

ALC 2

Accountable by quantity to the COR

ALC 4

Material handled within CMCS

ALC 6

Electronic accountable to the COR

ALC 7

Electronic data, Locally accountable

Disposition

the transfer (to another account or return to distribution agency) or destruction of COMSEC material