must  be  reconciled  in  accordance  with  procedures outlined in the NAVSUP P-485. CONTROLLED  EQUIPAGE Controlled equipage consists of shipboard items selected  or  approved  by  fleet  commanders  in  chief  for special   inventory   control.   Accurate   inventory management  of  controlled  equipage  issued  for  use requires the maintenance of separate custody reeds for   individual   items   as   well   as   certain   physical inventory criteria prescribed in the NAVSUP P-485. DESIGNATION  OF  CONTROLLED EQUIPAGE The Controlled Equipage Item List (CEIL) is an item   listing   that   the   fleet   commanders   in   chief developed  for  special  inventory  control.  For  example, items essential for the protection of life, or relatively valuable and easily convertible to personal use. The items  selected  as  controlled  equipage  are  categorized and   listed   as   “signature   required   items”   and “nonsignature required items” in the NAVSUP P-485. The commanding officer or type commander may designate  as  controlled  equipage  (either  as  “signature required”   or   “nonsignature   required”)   additional equipage  items  which  he  deems  necessary  to  be  so controlled. Any of the “nonsignature required” items listed in the NAVSUP P-485, may be designated as “signature   required   when   the   commander   deems necessary. Items designated by the command officer are identified in a list prepared by the supply officer and approved by the commanding officer. The original of the  list  is  retained  by  the  supply  officer  and  a  copy  is provided to each department head concerned. When items are designated by the type commander, the supply officer retains a copy of the type commander’s directive and provides a copy to each department head concerned. EQUIPAGE  CUSTODY  CODES Each   equipage   item   listed   in   the   Allowance Equipage Lists (AELs) and the Coordinated Shipboard Allowance  Lists  (COSALs)  is  assigned  a  code  that shows   if   the   item   is   controlled   or   noncontrolled equipage.   If   controlled   equipage,   the   code   also indicates if a custody signature is or is not required. It also  shows  the  departments  normally  assigned  custodial responsibility. The equipage custody codes are found in the NAVSUP P-485. When distributed by the Ships Parts   Control   Center   (SPCC),   COSALs   in   which equipage items are custody coded will be accompanied with  partially  prepared  NAVSUP  Forms  306  for  certain items and with ADP lists for others. The NAVSUP Forms 306 are provided for use as custody records, after other required data such as department card number, additional  description,  and  serial  numbers  have  been entered The ADP lists are provided only for use as convenient “master” lists, and are not to be used as custody  records. CONTROLLED  EQUIPAGE CUSTODY  RECORD The   Controlled   Equipage   Custody   Record, NAVSUP  Form  306,  is  prescribed  as  a  custody  record and  inventory  control  document  for  controlled  equipage in nonautomated ships. When items are designated as c o n t r o l l e d     e q u i p a g e     b y     t h e     c o m m a n d i n g commander,  the  notation  “CO  DESIGNATED  ITEM” or  “TYCOM  DESIGNATED  ITEM,”  as  appropriate,  is entered in the top or bottom margin of the NAVSUP Form 306. Preparation Unless NAVSUP Forms 306 are provided with the COSAL,   controlled   equipage   custody   records   are prepared in an original and one copy for each item of controlled equipage in the custody of each department head. The original of each custody record, as well as each duplicate for controlled equipage in the custody of the supply department, is retained by the supply officer. All other duplicate custody records are given to the cognizant  department  head. An example of a NAVSUP Form 306 is shown in figure  7-3.  Guidelines  for  preparing  the  NAVSUP  Form 306 are found in NAVSUP P-485. Posting Receipts  and  expenditures  should  be  entered promptly.  Each  entry  must  show  the  date  of  the transaction,  receipt  or  expenditure  document  number, activity received from or expended to, the quantity received  or  expended  and  the  balance.  When  signature is  required  each  new  balance  must  be  attested  by  the signature of the responsible head of department. Figure 7-4   shows   sample   requisition,   receipt,   and   issue documents  for  centrolled  equipage. Inventory All   controlled   equipage   items   must   be inventoried  once  a  year  during  the  period  starting  15 7-6