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