docs: def item_to_mrc(code, val):
      """
      Convert `val` to MRC, whether it is dict or string.
  
      Args:
          code (str): Code of the field.
          val (str or dict): Value of the field.
  
      Returns:
          list: MRC lines for output template.
      """
      if isinstance(val, basestring):
          return [val_to_mrc(code, val)]
  
      if isinstance(val, dict):
          val = [val]
  
      return dicts_to_mrc(code, val)