Every firearm you manufacture must be marked with a unique serial number and properly acquired in your A&D record within the appropriate time period (7 days for non-NFA and before the close of the next business day for NFA). 

In this case, you already acquired the destroyed firearm's serial number in you A&D record and you have already disposed the firearm as "Destroyed." Because of this, and because of the risk of a duplicate firearm, you are not permitted to use that serial number again.

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