US Code
CHAPTER 783— ACCOUNTABILITY AND RESPONSIBILITY
§ 7838. Settlement of accounts: affidavit of company commander

(1) that vouchers or company books were lost;
(2) anything tending to prove that any apparent deficiency of those articles was caused by unavoidable accident, or by loss in actual service without his fault; or
(3) that all or part of the clothing and supplies was properly used.

Structure US Code