What is not included in the ATC codes?

The correct answer identifies that Authorized Consumable Items are not included in the ATC codes. ATC codes, or Activity Type Codes, are utilized to classify items based on their consumption patterns and financial considerations within the context of the Navy's OPTAR (Operating Target) process.

Authorized Consumable Items typically refer to materials that have been officially approved for use within a specific unit or program. These items are managed through a separate set of procedures and codes that track inventory and authorized usage, rather than being classified under ATC codes, which focus more on the activity types and related costs for tracking budgeting and expenditures.

In contrast, Substitute Items, Excess Items under $100, and Economic Retention for high value all relate to specific classifications or considerations that may be applicable within the framework of ATC codes. Substitute Items and Excess Items under $100 could be relevant in terms of ensuring that the right materials are available without impacting budget concerns. Economic Retention typically pertains to the decision-making process regarding whether to retain items based on their value and projected use, which also fits within the context of ATC codes. Thus, these considerations are more aligned with the financial and logistical elements that ATC codes are designed to address, whereas Authorized Consumable Items fall outside this framework