j. --Overhaul.      Normally,   the   highest   degree   of maintenance    performed    by    the    Army    in    order    to minimize time work in process is consistent with quality and    economy    of    operation.        It    consists    of    that maintenance necessary to restore an item to completely serviceable   condition   as   prescribed   by   maintenance standards   in   technical   publications   for   each   item   of equipment.    Overhaul  does  not  return  an  item  to  like new, zero mileage, or zero, hour condition. k. --Rebuild.        The    highest    degree    of    materiel maintenance.      It   consists   of   restoring   equipment   as nearly  as  possible  to  new  condition  in  accordance  with original manufacturing standards.  Rebuild is performed only   when   required   by   operational   considerations   or other   paramount   factors   and   then   only   at   the   depot maintenance  level.    Rebuild  reduces  to  zero  the  hours or miles the equipment, or component thereof, has been in use. d. Tools    and    Equipment.        Column    4.          Not Applicable. e. Remarks.    Column  5.    This  column  is  provided for    referencing    by    code    the    remarks    (Section    IV) pertinent to the maintenance functions. 3.  Explanation of Columns in Section III a. Reference Code.  Not Applicable. b. Maintenance Category.  Not Applicable. c. Nomenclature.    This  column  lists  the  name  or identification of the tool or test equipment. d. Tool Number.  Not Applicable. 4.  Explanation of Columns in Section IV a. Reference  Code.    This  column  consists  of  two letters    separated    by    a    dash,    both    of    which    are references   to   Section   II.      The   first   letter   references column 5 and the second letter references a maintenance function, column 3, A through K. b. Remarks. This column lists information pertinent  to  the  maintenance  function  being  performed, as indicated on the MAC, Section II. Section II.  MAINTENANCE ALLOCATION CHART (1) (2) (3) (4) (5) G Assembly Group Maintenance functions Tools and Remarks R equipment O A B C D E F G H I J K U C P A O I S L I R V R N N E A I N E R E E U S R D A B S P E R B M P T V J L R T L P H U B E E I U I A A A A A I E C S C S G T L C I U L R T T E T N E L E R L D CRANE SECTION 01 ENGINE 0100 Engine Assembly C O C F O H A-B 0101 Crankcase, Block, Cylinder Head: Block, engine H H H Cylinder head F F F H 0102 Crankshaft Crankshaft assembly H H H D B-K 0103 Flywheel assembly F H H C-I 0104 Pistons, Connecting Rods H H H 0105 Valves, Camshafts and Timing System Arm assembly rocker O O F F Camshaft assembly H H Cover, rocker arm O O Spring valve O F F Valve, poppet F F F D-I AGO 3059A A-2-2