The paper deals with the proposed method of creating the reserves of land military equipment in the Army of the Czech Republic. The aim is to propose the classification of spare parts categories and their consumption quantities in a calendar year. The reserves optimization criteria and the Pareto ABC analysis have been employed, besides basic methods, in the submitted paper. The proposal is based on the purpose and delivery time of spare parts. The cost indicator is related to the operation of land military equipment within its life cycle, including the supply of spare parts. Under the above mentioned conditions the method was determined to create the reserves of spare parts for land military equipment necessary to ensure the ACR operability in peacetime.
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