e. COMSEC accounts that have been given specified supply or maintenance missions in support of
organic or nonorganic customers are COMSEC support activities. AR 710-2 is also used for these accounts.
f. Accountable COMSEC material includes all COMSEC keying material, publications, and classified
equipment and components. Accountable COMSEC material is assigned an ALC and is controlled in the CMCS.
Administration. Direct communication of routine COMSEC accounting activities is authorized between
those accounts reporting to the ACCOR and that office. Routine COMSEC accounting communications are
addressed to Commander, CCSLA (ATTN: SELCL-KPD-OR). Refer to the TB 380-41 series for specific address
COMSEC material accounting legend codes. The ALC is a numeric code assigned to COMSEC material.
It indicates the degree of accounting and control needed for that piece of material. The CCSLA can upgrade an
ALC, but only the NSA can downgrade one. The COMSEC custodian uses the ARKAG 2 to obtain or verify the
ALC for all COMSEC material in his account. He also uses the ARKAG 2 to verify the correct short title of
COMSEC material. COMSEC material is assigned an ALC of 1, 2, 3, or 4.
a. COMSEC accounts.
(1) ALC 1 material is accountable to the ACCOR by serial number.
(2) ALC 2 material is accountable to the ACCOR by quantity.
(3) ALC 3 material is accountable to the ACCOR by serial number for only major distribution
accounts. User account and CMDSAs account for ALC 3 locally until final disposition.
(4) ALC 4 material is not accountable to the ACCOR. However, the COMSEC custodian accounts
for his material locally until final disposition. There are no accounting requirements for unclassified, non-crypto
marked ALC 4 material.
b. COMSEC subaccounts.
(1) ALC 1 material is accountable to a CMDSA by serial number.
(2) ALC 2 material is accountable to a CMDSA by quantity.
(3) ALC 3 and ALC 4 material is not accountable to a CMDSA. However, the subaccount custodian
accounts for the material locally until final disposition.