Taken from Shotgun News article The Acme spotted Dog AKS-74K.
To manufacture an ASD AKS-74K with a side-folding butt stock. A fixed-stock AKM is required. The first procedure is to completely strip the receiver body of all components. The rear trunnion is then removed front the receiver body Subsequent to this, 13 measurements are required to prepare the rear of the receiver for the modification necessary to accept the side-folding butt stock assembly.
There are a substantial number of different “registered receiver” and “pre-ban” AKMs in circulation. They are all different—many in very subtle ways. As a consequence. The modifications must be carefully fit by hand, one unit at a time.
After alignment of the rear trunnion. The push-button retaining/release latch must be fitted to the rear of the receiver. The rear trunnion is then riveted in place. Eight measurements are required to install the side-folding-stock retaining latch and its retaining pin. Again, hand fitting is necessary for proper alignment.
If there is to be a caliber conversion, the magazine-well must be modified and the feed angle adjusted. Considerable work is also required on the front trunnion as this is the “NFA-registered” component and cannot be discarded and replaced. After a new barrel assembly is installed, the bolt and operating rod must be hand-fitted. After head spacing the bolt and barrel, the new 5.45x39mm barrel is drilled to accept the barrel retaining pin. Headspace is then re-verified once again.
The original AK74 gas hole is drilled slightly oversize. Then threaded and filled with a hard screw using high-heat thread locker. This screw is turned down to retain the original outside diameter of the barrel; this is followed by an application of silver solder to fill any gaps.
This original gas port is located under the solid surface of the new, front sight/gas block. Using the front sight/gas block assembly from an AKS74U, its correct location is determined and the barrel is then removed front the receiver body and cut to approximately 10 mm over-length for the AKS-74K conversion.
The barrel must then be turned to the proper diameter for precision fitting of the front sight/gas block assembly. After the front sight/gas block assembly is fitted and drilled for its retaining pins, the new gas hole position is located and then drilled to accommodate the shorter barrel. The barrel is then faced to align with the leading edge of the front sight/gas block. An 11 degree crown is also cut on the muzzle at this time.
The alignment, cartridge feed angle and final fitting of the magazine-well are then completed and dummy rounds cycled through the weapon to insure correct feeding. The new fire control parts and now fitted to the receiver’s interior and function and alignment are adjusted.
The optional 3-round burst mechanism will be added at this time, although be advised that it will not function correctly with some transferable pre-May 19, 1986 full-auto conversions due to incorrect location of the sear trip hole, upon which the 3-shot burst mechanism depends for reliable operation.
After assembly and field testing. All components are disassembled and the existing finish removed. Selector markings, the model designation and caliber are laser engraved. A number of finishes are available; including black manganese phosphating and a baked Gun Kote that closely resembles the finish applied to Soviet-era AKMs.