People assume that the Hand Receipt=DA Form 2062. While it is partially correct (the second worst kind of correct, right behind politically correct), it is not technically correct. The DA Form 2062 is a type of Hand Receipt, but there are several different types of hand receipt.
Strictly speaking, a Hand Receipt is a manual record of receipt that is to be used when automated record keeping or receipting is not possible, meaning the form is filled by hand. The preferred method for the US Army is actually the automated version that PBUSE generates. There are several reasons for this:
1. It forces the unit to keep their electronic records current, helping the US Army better track unit readiness
2. It helps the unit stay current to the latest listings, NSN and LIN changes and MTOE authorizations
3. It is better for the environment, in that if you sign electronically, there is no paper waste (Ha, yea right).
Every Company sized unit in the Army is issued a computer just for PBUSE as well as a CAISI wireless router to connect to a local network (usually set up by the motorpool or SSA). I won't go much further here, because I plan to cover STAMIS networking later on, but the point I really want to make is that the Army is not really to electronic record keeping yet.
Until then, we have forms like the DA 2062. But, if the form does not serve you well, there is nothing holding you to that form. Using a spreadsheet made up just for your purposes, so long as it has the same info, can also be legally binding. Check with your local JAG to back yourself up just in case, but generally this is true.
However, for 90% of anything you would need to use it for, the DA 2062 is about the best thing the Army has. And we will go more into it next time!