Which ATC code represents Excess Items with an EMV greater than $100?

ATC6 is the correct choice for representing Excess Items with an EMV (Estimated Monetary Value) greater than $100. This particular ATC code is specifically designated for managing inventories that exceed specified monetary thresholds, indicating that these items are in excess and may require different handling or reporting procedures than standard items.

Understanding the classification of ATC codes is essential for inventory management and financial oversight within the Navy and other branches. ATC6 indicates a focus on higher-value excess items, allowing military logistics and financial personnel to prioritize resources and manage excess inventory effectively.

The other ATC codes serve different purposes. For example, ATC7 typically covers items that are not considered excess, while ATC5 and ATC4 relate to other inventory classifications that may not address the higher EMV threshold. Recognizing these distinctions is crucial for accurate reporting and decision-making in inventory management.