f. Substitutes. Equipment issued in place of an authorized item should be
placed on the DA 2406 if the equipment is an authorized substitute LIN (see Appendix
H, SB 700-20) and is also in Appendix B of AR 700-138. Report the substitute item
under its own ECC and LIN.
g. General Reporting Instructions.
(1) Equipment on loan is reported by the unit having it on its property book.
When equipment is on loan, the borrowing unit keeps a duplicate DD Form 314. The
borrowing unit gives NMCS/NMCM data to the owning unit at the end of the report
period. The duplicate DD Form 314 goes with the equipment when it is returned to its
owner. Both units must ensure the owner gets the duplicate DD Form 314 when the
loan is completed.
(2) Assets at MATES, unit training equipment sites (UTES), or equipment
concentration sites (ECS) are not loaned equipment. The MATES keeps the DD Form
314 for ARNG units. But only the owning USAR or ARNG unit reports this equipment.
(3) Equipment on a DA Form 2407 or DA Form 5504 (Maintenance
Request) at a support unit/activity is reported NMC only if it has an NMC fault. It is
counted as FMC when the support unit/activity notifies the owning unit the equipment
has been repaired and is awaiting pick-up.
(4) Equipment in a depot for repair or overhaul and return stays on the unit's
property book. Report that equipment as NMC for support maintenance.
(5) Do not report NMC equipment as FMC because a usable subsystem is
available to be shifted among system or end items unless the actual transfer or
replacement has been made. Comply with AR 750-1 to keep equipment FMC by
(6) When reporting a system, the primary mission item (the reportable
system LIN) must be on-hand on the unit property book before "possible days" can be
reported. If the system LIN is authorized on the TOE/modified TOE (MTOE)/TDA but
not on-hand, report the item as follows: "1 authorized, 0 on-hand." Do not enter data in
the "possible days," "available days," and the remaining blocks. When the primary
mission item is not on-hand, report subsystems as separate LINs if they are listed in AR
700-138, Appendix B-1. If it is not listed there, disregard it for readiness reporting
(7) The subsystem must be recorded as on-hand and FMC for the complete
system to be recorded as FMC.