A numeric code used to indicate the minimum accounting controls required for items of accountable COMSEC material within the COMSEC material control system (CMCS). Source: NSA/CSS Manual Number 3-16 (COMSEC)
What does Accounting Legend Code (ALC) mean?
The term Accounting Legend Code (ALC) refers to a numeric Accounting Legend Code that indicates the minimum accounting controls required for accountable COMSEC material within the COMSEC material control system. It gives election, security, legal, or technical readers a specific label for the concept rather than a broader everyday meaning.
What is an ALC used for in COMSEC?
In practice, Accounting Legend Code (ALC) is applied to the technical or security purpose captured by its definition: a numeric Accounting Legend Code that indicates the minimum accounting controls required for accountable COMSEC material within the COMSEC material control system. Organizations combine that function with documented procedures, authorized access, testing, monitoring, and controls appropriate to the system.
Why do ALC controls matter?
Understanding Accounting Legend Code (ALC) matters because the concept can affect security, reliability, auditability, or trusted operation. In this glossary context, it refers to a numeric Accounting Legend Code that indicates the minimum accounting controls required for accountable COMSEC material within the COMSEC material control system.
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A numeric code used to indicate the minimum accounting controls required for items of accountable COMSEC material within the COMSEC material control system (CMCS). Source: NSA/CSS Manual Number 3-16 (COMSEC)
Cite this term
Election Security Glossary. (2026). Accounting Legend Code (alc). In Election Security Glossary. Retrieved August 20, 2026, from https://electionsecurityglossary.com/glossary/accounting-legend-code-alc
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