MM4618, Lesson 1
Loss - Send in a loss report (DA Form 2408-9) (Figure 1-13) each time an item requiring a DA Form 2409 is
lost to the Army inventory. Losses may be physical or administrative (for example, combat losses, pilferage,
and theft). Send in a loss report when an item is integrated into a higher assembly.
Figure 1-13. DA Form 2408-9 Filled-Out as a Loss Report.
Gain - A gain report (DA Form 2408-9) (Figure 1-14) covers items that come into the Army inventory from a
source other than a manufacturer or by local purchase (for example, transfer of equipment from the Air Force
to the Army). Send in a gain report on a new item when it is integrated into a higher assembly. Also, send in
a gain report on an item taken out of a higher assembly when the item removed requires a DA Form 2408-9.
DA Form 2408-9 is a multi-copy form. Copy number 1 is sent to the Commander, USAMRSA, ATTN:
AMXMD-MS, Lexington, KY 40511-5101. Control copy number 2 is utilized according to local directives. Log
book copy 3 is maintained for the various reports as follows:
Acceptance or gain report - write the words "Permanent log book copy" in block 21 of the report. Keep these
forms in a binder that is used to file all of the unit's acceptance and gain reports. When equipment is
integrated into a higher assembly, keep only the DA Form 2408-9 on the higher assembly. Throw out the log
book copies of DA Form 2408-9 reports on the items that went into making up the higher assembly.