-------- -------- --------- ------------------------- -------------------------------
  01000    PYBAL              FY 97 Opening Balance     Balance sheet account balances
                                                        transferred from the legacy
                                                        system when PeopleSoft was
                                                        implemented in FY98.

  02000    BALAN    619500    Billings                  Used for billing entries
                                                        generated by the Billing and
                                                        Accounts Receivable system.
                                                        Generally, this resource
                                                        category is used for WFO
                                                        billing entries, but it can
                                                        also indicate miscellaneous
                                                        billings.

  03000    MRCPT    619100    Miscellaneous Funds       To record transactions which
                              Received                  result from the deposit of
                                                        miscellaneous checks into
                                                        LBNL\'s bank account.

  05000    MRCPT    299305    Gifts Received            To record monetary donations to
                                                        LBNL held for future use.

  06000    MRCPT              Interest Earned           To record interest earned on
                                                        late payment of bills by
                                                        Laboratory customers. Interest
                                                        earned is received by LBNL and
                                                        then transferred to DOE's
                                                        account with the U.S. Treasury.

  08000    BALAN    619100    Misc Funds Billed         To credit costs that LBNL is
                                                        recovering through a
                                                        miscellaneous billing. This is
                                                        the offset to the accounts
                                                        receivable entry for
                                                        miscellaneous billing.

  09000    PRBDN    617000    Procurement Burden        Cost of the Laboratory's
                                                        Central Procurement, Accounts
                                                        Payable, and Materials handling
                                                        functions. These costs are
                                                        allocated over the cost of
                                                        centrally procured materials
                                                        and services.

  09500    PRBDN    618000    Procurement Burden        Collection account for the
                              Recovery                  Procurement burden.

  10000    MATRL    614010    Stores Issues and Returns To record materials issued
                                                        from, or returned to LBNL
                                                        Central Supply (Stores).

  12000    BALAN    172011    Plant & Equipment Current To record the capitalization of
                              Year Capitalization       plant and equipment that was
                                                        done in the current fiscal
                                                        year.

  13000    MXBUR    616000    Conference/Meeting        To record payments made for
                              Expense                   conferences and off-site
                                                        meetings.

  14000    RECHR    617000    Vehicle Recharge          To record the cost of
                                                        Laboratory Motor Pool vehicle
                                                        usage by employees using them
                                                        in the performance of their
                                                        jobs. The costs consist of
                                                        motor pool payroll costs,
                                                        materials, supplies, GSA
                                                        vehicle lease costs, travel,
                                                        training and other
                                                        administrative expenses of the
                                                        Facilities Department vehicle
                                                        fleet and operations. These
                                                        costs are allocated based on
                                                        miles driven plus a flat fee.

  14500    RECOV    618000    Vehicle Recharge Recovery To record the amount collected
                                                        from vehicle users by the
                                                        vehicle recharge.

  15000    RECHR    617000    Facility Recharge         To distribute the cost of
                                                        Facilities operations, planning
                                                        and maintenance to facility
                                                        users over them amount of space
                                                        occupied. It is also used by
                                                        MSD to distribute the cost of
                                                        maintaining their scientific
                                                        facilities to users.

  15500    RECOV    618000    Facility Recharge         To record the amount collected
                              Recovery                  from facility users by the
                                                        facility recharge.

  16000    RECHR    617000    Building Manager Recharge To distribute building manager
                                                        costs to building occupants.

  16500    RECOV    618000    Building Manager Recharge To record the amount collected
                              Recovery                  from building occupants by the
                                                        building manager recharge.

  17000    MXBUR    616000    Petty Cash                To record purchases made using
                                                        petty cash funds.

  2A000    SRVCS    613020    Advertising               To record allowable advertising
                                                        costs,

  2C000    SRVCS    613020    Consultant Fees           Costs of consultant agreements
                                                        and personal service
                                                        agreements.

  2E000    UTILY    6150000   Electricity Cost          Cost of electricity to be
                                                        distributed to users based on
                                                        usage.

  2F000    SRVCS    613020    Recruiting -- Job Fairs   To record the cost of job fairs
                                                        incurred while recruiting for
                                                        LBNL positions.

  2H000    MXBUR    616000    Attorney Fees             To record legal fees.

  2G000    MXBUR    616000    Grievances                To record costs incurred by
                                                        LBNL during the employee
                                                        grievance process.

  2U000    UTILY    615000    Other Utilities           To record the cost of utilities
                                                        that is not recharged to users.

  2W000    MXBUR    616000    Services and Retirement   To record the costs of employee
                              Awards                    service and retirement awards.

  20000    MATRL    614010    Blanket Order             To record blanket PO's for
                              Procurements - Material   materials and supplies

  21000    SRVCS    613020    Blanket Order             To record blanket PO's for
                              Procurements - Services   services

  22000    SRVCS    613020    Consultants and Personal  Cost of consultant agreements
                              Service Agreements        and personal service agreements

  23000    MATRL    614010    Regular Procurements --   To record purchase order
                              Material                  transactions for supplies,
                                                        materials, and equipment.

  24000    LABOR    611020    Campus Personnel Orders   To record the cost of ordering
                                                        UC campus personnel.

  25000    SRVCS    613020    Regular Procurements -    To record purchase order
                              Services                  transactions for Services and
                                                        Subcontracts

  26000    PROCD    614010    Procurement Card          To record procurement
                                                        transactions from credit card
                                                        purchases

  29000    MXBUR    614030    Freight                   To record costs of incoming or
                                                        outgoing freight transactions
                                                        including Federal Express.

  30000    MXBUR    616000    Off-Site Training         To record payments for off-site
                              Expenses                  training expenses

  30200    MXBUR    616000    In-House Training         To record payments related to
                              Expenses                  training offered on site

  31000    MXBUR    616000    Miscellaneous Expenses    To record general and
                                                        miscellaneous cost that is not
                                                        specifically identifiable to
                                                        any other resource category.

  31100    MXUNB    619100    Miscellaneous             Used in the Miscellaneous
                              Reimbursement             Billing process that the
                                                        Accounts Receivable Department
                                                        runs. The Miscellaneous Billing
                                                        process credits the project to
                                                        be reimbursed using this
                                                        resource category.

  31200    MXBUR    616000    Miscellaneous -- Working  To record the cost of providing
                              Meals                     properly authorized working
                                                        meals

  31500    RECOV    618000    Misc. Recoveries          To record recoveries of costs
                                                        previously incurred for various
                                                        reasons

  32000    MXBUR    614030    Sales Tax                 To record sales tax payments to
                                                        various states

  33000    RECHR    617000    Animal Care               Life Sciences Division labor
                                                        cost, materials, supplies,
                                                        travel, training and other
                                                        administrative expenses related
                                                        to the care and feeding of the
                                                        various animals in the animal
                                                        colony. Costs are distributed
                                                        based on the number of various
                                                        types of animals.

  33500    RECOV    618000    Animal Care Recovery      Collections for the Animal Care
                                                        Recharge.

  35000    COMPX    611030    Stipends                  To record additional
                                                        compensation that is either be
                                                        an allowance to offset certain
                                                        expenses or compensation for
                                                        services. A stipend can be a
                                                        one time fixed payment or fix
                                                        ed sum paid periodically (or
                                                        regularly).

  36000    COMPX    611030    Honoraria                 Payment of an award granted in
                                                        recognition of a short-term
                                                        service (such as a lecture or
                                                        seminar), on which custom or
                                                        propriety forbids a price to be
                                                        set. Typically, an honorarium
                                                        is paid to guest lecturers or
                                                        experts for a one-time or brief
                                                        engagement at the Laboratory.
                                                        Honorarium payments are not to
                                                        be made in lieu of a
                                                        reimbursement for expenses
                                                        (including travel).

  38000    MRCPT    299303    Conference/Meeting Income Registration fees from
                                                        conference attendees; exhibitor
                                                        fees from vendors paying to
                                                        display their products;
                                                        sponsorship funds from the
                                                        organization sponsoring the
                                                        conference (in full or part).

  39000    BURRTT   617000    Technology Transfer       Cost of coordinating and
                              Burden                    administering CRADA's and other
                                                        technology transfer activities
                                                        funded by B&R KJ02, DOE Energy
                                                        Research Laboratory Technology
                                                        Transfer. Allocated over the
                                                        cost of the KJ02 program.

  39500    BUREC    618000    Technology Transfer       Collection account for the
                              Burden recovery           Technology Transfer Burden.

  4C000    TRAVL    612000    Conference/registration   A fee charged to conference
                              fees                      attendees to help offset the
                                                        costs of hosting the
                                                        conference. Conference fees for
                                                        allowable expenses and
                                                        unallowable expenses must be
                                                        collected separately.

  40100    MXUNB    619100    Travel Reimbursement      Used in the Miscellaneous
                                                        Billing process that the
                                                        Accounts Receivable Department
                                                        runs. The Miscellaneous Billing
                                                        process credits the project to
                                                        be reimbursed for travel
                                                        expenses using this resource
                                                        category.

  4l000    TRAVL    612000    Local Miscellaneous       Payments to employees for
                              Travel                    properly authorized local
                                                        travel expenses (e.g. mileage,
                                                        parking, tolls, etc.).

  4R000    MXGAT    612000    Relocation                To record all costs associated
                                                        with relocating an employee to
                                                        another work location while
                                                        working on Laboratory business.

  4S000    MXGAT    612000    Subsistence/Guest Travel  To record subsistence payments
                                                        to LBNL guests/ to record guest
                                                        travel expense reimbursements

  40000    TRAVL              Travel                    To record expenses associated
                                                        with regular travel by LBL
                                                        employees, visitors and
                                                        contract employees

  42000    RECHR    617000    Creative Services         To record the distribution of
                                                        Creative Services Office cost
                                                        to users. The costs include
                                                        labor, materials, supplies,
                                                        vendor charges, travel,
                                                        training and administrative
                                                        expenses related to the
                                                        operation of Creative Services
                                                        including photocopying,
                                                        photography, technical typing,
                                                        audio-visual, book/journal
                                                        purposes and renewal, and
                                                        illustration. The costs are
                                                        distributed on various bases
                                                        including the number of
                                                        billable hours of transactions
                                                        as appropriate for each type of
                                                        service provided.

  42500    RECOV    618000    Creative Services --      Collection account for the
                              Recovery                  Creative Services Recharge

  43000    TRAVL    612000    Foreign Travel            To record the costs of foreign
                                                        travel by LBNL employees

  45000    MRCPT    299302    Patent/License Income     To record income collected from
                                                        licensees of LBNL patents.

  45100    MRCPT    299302    License Issue Fee         To record fees that LBNL
                                                        charges to licensees of its
                                                        technology.

  45200    MRCPT    299302    License Amendment Fee     To record fees LBNL charges to
                                                        licensees for amending license
                                                        agreements.

  45300    MRCPT    299302    License Maintenance Fee   To record fees LBNL charges to
                                                        licensees for maintaining the
                                                        license agreement giving them
                                                        the right to use LBNL patented
                                                        technology.

  45400    MRCPT    299302    License Milestone Fee     To record milestone fees
                                                        charged to licensees.

  45500    MRCPT    299302    Copyright Fixed Fee       To record copyright fixed fees.

  45610    MRCPT    299302    Option Fee -- Patent      To record option fees on
                                                        patents.

  45620    MRCPT    299302    Option Fee -- Copyright   To record option fees on
                                                        copyrights.

  45710    MRCPT    299302    Late Payment Fee          To record late payment fees.

  45720    MRCPT    299302    Dispute Settlement        To record the cost of
                                                        intellectual property
                                                        settlements.

  45730    MRCPT    299302    Equity Cash Out           To record the cash-out of
                                                        equity positions in private
                                                        companies using LBNL patented
                                                        technologies.

  46000    MRCPT    299302    Royalty Income            To record royalty income earned
                                                        by LBNL from licensees of
                                                        intellectual property.

  46100    MRCPT    299302    Minimum Annual Royalty    To record minimum annual
                                                        royalty payments from LBNL
                                                        licensed intellectual property.

  46200    MRCPT    299302    Earned Royalty            To record earned royalty
                                                        income.

  46510    MRCPT    299302    Copyright -- Min. Annual  To record minimum annual
                              Royalty                   royalty income from LBNL
                                                        copyrighted material.

  46520    MRCPT    299302    Copyright Earned Royalty  To record royalty income from
                                                        LBNL copyrighted materials.

  47000    MXUNB    299302    Patent Billings to        To record amounts receivable
                              Licensee                  from licensees of LBNL patents.

  48000    MXUNB    299302    Transfer Bill Payments to To record the transfer of bill
                              Patent Department         payments to the Patent
                                                        Department.

  49000    MRCPT    616000    Royalty/License Income    To record the distribution of
                              Distribution              royalty income to LBNL.

  49100    MRCPT    616000    Distribution to Inventor  To record the distribution of
                                                        royalty income to LBNL
                                                        inventors.

  49200    MRCPT    616000    Distribution to Division  To record the distribution of
                                                        royalty income to the
                                                        inventor's division.

  49300    MRCPT    616000    Distribution to Central   Distribution of royalty income
                              Pool                      to the Central Pool.

  49400    MRCPT    616000    Distribution to           Distribution of royalty income
                              Litigation Fund           to the Litigation Fund.

  49500    MRCPT    616000    Distribution to Admin     Distribution of royalty income
                              Fund                      to the Technology Transfer
                                                        Administrative Fund.

  49600    MRCPT    616000    Reimbursement to Patent   Reimbursement of patent
                              Dept                      expenses to the Patent
                                                        Department.

  49700    MRCPT    616000    Distribution to 3^rd^     Distribution of royalty income
                              Party                     to 3^rd^ parties.

  5A000    RECHR    617000    DNA Sequencing Recharge   To record the recharge of DNA
                                                        sequencing done at the JGI.
                                                        Elements of cost include all
                                                        operating costs related To the
                                                        JGI Production Sequencing
                                                        Facility and administration.

  5A500    RECOV    618000    DNA Sequence Recovery     To record collections from the
                                                        DNA Sequencing Recharge.
                                                        Credits go directly back to
                                                        DOE.

  5B000    RECHR    617000    Biomed Isotope Recharge   To record the recharge of
                                                        Biomedical Isotope Facility
                                                        (BIF) Cyclotron Research
                                                        Facility cost to users. Costs
                                                        include labor, materials,
                                                        supplies, services, travel,
                                                        training and other
                                                        administrative expenses related
                                                        to the operation and
                                                        maintenance of the BIF
                                                        Cyclotron Recharge Facility.
                                                        Costs are distributed on hours
                                                        of usage.

  5B5000   RECOV    618000    Biomed Isotope Recovery   To record collections from the
                                                        BIF Cyclotron Recharge
                                                        Facility.

  5C000    RECHR    617000    Mixed Waste Recharge      To record the recharge of EH&S
                                                        Mixed Waste Recharge cost to
                                                        users. Costs include EH&S
                                                        Division labor, materials,
                                                        supplies, services, travel,
                                                        training and other
                                                        administrative expenses related
                                                        to processing, storage,
                                                        tracking, inspection,
                                                        documentation, and disposal of
                                                        mixed waste generated by LBNL
                                                        users. Costs are distributed
                                                        based on a rate per Kg of mixed
                                                        waste generated.

  5C500    RECOV    618000    Mixed Waste Recovery      To record collections from the
                                                        ES&H Mixed Waste Recharge.

  51000    RECHR    617000    Accelerator Operations    To record the recharge of
                              Recharge                  Accelerator Operations to
                                                        users.

  51500    RECOV    618000    Accelerator Operations -  To record collections from the
                              Recovery                  Accelerator Operations
                                                        Recharge.

  52000    RECHR    617000    Telephone Services        To distribute the cost of
                              Recharge                  telecommunications services.
                                                        Costs consist of IT Division
                                                        labor costs, materials,
                                                        supplies, telecommunication
                                                        vendor service costs, travel,
                                                        training and other
                                                        administrative expenses related
                                                        to the operation and
                                                        maintenance of the Lab's
                                                        telecommunication services.
                                                        These costs are distributed on
                                                        various bases including the
                                                        number of users per month of
                                                        various services and instrument
                                                        features, and billable hours of
                                                        other on-demand services.

  52500    RECOV    618000    Telephone Services --     To record collection from the
                              Recovery                  telephone service recharge.

  52600    RECHR    617000    Environmental Energy      To distribute the cost of EETD
                              Technologies Division     support services to users.
                              (EETD) Recharge           Costs consist of department
                                                        management, system support,
                                                        library and publication
                                                        database support, and common
                                                        space renovations.

  52700    RECOV    618000    EETD - Recovery           To record collections from the
                                                        EETD Recharge.

  52800    NBRCH    617000    Molecular Foundry         To record the Molecular Foundry
                              Recharge                  Recharge of cost to users. The
                                                        major function and activity of
                                                        the recharge is the operation
                                                        and maintenance of the
                                                        Molecular Foundry as a DOE
                                                        Office of Science National User
                                                        Facility. Elements of Cost
                                                        include labor, materials,
                                                        supplies, services, travel,
                                                        publications, space charges,
                                                        electricity, and all applicable
                                                        indirect overhead charges, but
                                                        exclude capital equipment
                                                        purchases. The credit is
                                                        distributed directly back to
                                                        DOE. The costs are distributed
                                                        to users based on a monthly
                                                        charge per user group
                                                        consistent with DOE policy.

  52900    NBREC    618000    Molecular Foundry -       To record collections from the
                              Recovery                  Molecular Foundry Recharge.

  53000    RECHR    617000    Comptr/Net Recharges      To record the recharge of IT
                                                        Division computer networking
                                                        services to users.

  53500    RECOV    618000    Comptr/Net -- Recovery    To record collections from the
                                                        Computer Networking Recharge.

  54000    RECHR    617000    Engineering Shop Recharge To record the Engineering Shop
                                                        Recharge cost to users. Costs
                                                        consist of various Engineering
                                                        Design and Fabrication shops,
                                                        which provide technical and
                                                        specialized services in support
                                                        of the Lab's research
                                                        activities. The following areas
                                                        are included: Assembly Shop,
                                                        Machine Shop, Sheet Metal Shop,
                                                        Welding Shop and UHVC Cleaning,
                                                        Photo fabrication, Vacuum
                                                        Coating Ships, and Silk
                                                        Screening Services. Costs are
                                                        distributed to users based on
                                                        labor hours.

  54100    RECHR    617000    CAD Recharge              To record the Engineering
                                                        Division CAD Recharge cost to
                                                        users.

  54200    RECHR    617000    Rapid Prototyping Lab     To record the Engineering
                              Recharge                  Division Rapid Prototyping Lab
                                                        Recharge cost to users. Costs
                                                        include labor, materials,
                                                        supplies, services, travel,
                                                        training and other
                                                        administrative expenses related
                                                        to the operation and
                                                        maintenance of the Rapid
                                                        Prototyping Lab. Costs are
                                                        distributed base on a formula
                                                        which considers : rate per
                                                        cubic inch of part volume,
                                                        dollar charge per cubic inch of
                                                        "bounding box" volume, and flat
                                                        rate setup fee.

  54500    RECOV    618000    Engineering Shop Recovery To record collections from the
                                                        Engineering Shops Recharge

  54600    RECOV    618000    CAD -- recovery           To record collections from the
                                                        CAD Recharge

  54700    RECOV    618000    Rapid Prototyping Lab     To record collections from the
                              Recovery                  Rapid Prototyping Lab Recharge

  55000    NBRCH    617000    ALS Recharge              To record the costs of the ALS
                                                        Recharge to users. Costs
                                                        include labor, materials,
                                                        supplies, services, travel,
                                                        training and other
                                                        administrative expenses related
                                                        to the operation of the ALS as
                                                        a DOE Office of Science
                                                        National User Facility. Costs
                                                        are distributed on hours of
                                                        usage consistent with DOE
                                                        policy.

  55500    NBREC    618000    ALS Recharge -- Recovery  To record collections from the
                                                        ALS Recharge.

  55600    NBRCH    617000    JGI Recharge              To record the distribution of
                                                        JGI costs to users. Major
                                                        functions and activities are
                                                        the operation and maintenance
                                                        of the JGI as an Office of
                                                        Science National User Facility.
                                                        Elements of costs include all
                                                        operating costs related to the
                                                        JGI Sequencing Facility and
                                                        administration.

  55650    NBREC    617000    JGI WFO Administrative    The DOE Administrative charge
                              Charge                    for WFO applied tro WFO JGI.

  55700    NBREC    618000    JGI -- Recovery           The collection account for the
                                                        JGI recharge. All collections
                                                        are credited back to DOE.

  55750    NBREC    618000    JGI WFO Administrative -  Collection account for the
                              Recovery                  Administrative recovery charge.

  55800    NBREC    617000    Energy Science Network    To distribute the cost of IT
                              (ESNET) Recharge          Division's ESNET to users. The
                                                        major function and activity of
                                                        ESNET is the management and
                                                        operation of the DOE Office of
                                                        Science high speed production
                                                        network. Elements of cost
                                                        include vendor invoices for
                                                        circuit and network backbone
                                                        costs, and a portion of the
                                                        fully loaded cost associated
                                                        with providing network support
                                                        and SecureNet services.

  55900    NBREC    618000    ESNET Recovery            Collection account for the
                                                        ESNET Recharge. Collections are
                                                        credited back to DOE.

  57000    MXDAF    616000    Adjustments               Corrections of prior months
                                                        cost so that the correct cost
                                                        objective is charged.

  58000    ELECT    617000    Electricity               To record the recharge of
                                                        electricity cost to users.
                                                        Costs include labor, materials,
                                                        supplies, services, travel,
                                                        training and other
                                                        administrative expenses related
                                                        to maintenance and alterations
                                                        of electrical distribution
                                                        system. Costs are distributed
                                                        on metered usage based on space
                                                        occupied and/or equipment
                                                        configuration.

  58500    RECOV    618000    Electricity - Recovery    The collection account for the
                                                        electricity recharge.

           RECHR              Electricity Maintenance   To distribute Facilities
                              Surcharge                 Division Electricity
                                                        Maintenance Surcharges to
                                                        users. Costs include labor,
                                                        materials, supplies, services,
                                                        travel, and other
                                                        administrative expenses related
                                                        to maintenance and alteration
                                                        of the electrical distribution
                                                        system.

  58510    RECOV    618000    Elec. Maint. Surcharge    The collection account for the
                              Recovery                  Elec. Main. Surcharge.

  59000    SRVRD    613010    R&D Subcontracts          Purchase orders with vendors
                                                        for subcontracted research and
                                                        development activities

  60000    RECHR    617000    Conference Services       To charge users of OCFO
                              Recharge                  Conference Services based on
                                                        services used.

  60500    RECOV    618000    Conference Services       The collection account for the
                              Recovery                  Conference Services Recharge.

  61000    RECHR    617000    Nat. Center for Electron  To distribute costs of the MSD
                              Microscopy Recharge       Division's National Center for
                              (NCEM)                    Electron Microscopy to users.
                                                        Costs include Material Sciences
                                                        Division labor, materials,
                                                        supplies, travel, and other
                                                        administrative expenses related
                                                        to operation and maintenance of
                                                        NCEM as a DOE Office of Science
                                                        National User Facility.

  61500    RECOV    618000    Nat. Center for Electron  Collection account for the NCEM
                              Microscopy Recovery       Recharge.

  62000    LABOR    611010    Scientists/Engineers      Labor costs for
                                                        scientists/engineers.

  62100    RURDN    617000    Payroll Burden --         Cost of benefits for Scientists
                              Scientists & Engineers    and Engineers and other
                                                        employees not assigned to
                                                        administrative, technical,
                                                        student or GSRA job functions

  62500    BUREC    618000    Payroll Burden Recovery   Payroll Burden collection
                              -- Scientists & Engineers account

  63000    LABOR    611010    Administration            Labor costs for employees
                                                        assigned to administrative job
                                                        functions (job function = ADM)

  63100    BURDN    617000    Payroll Burden --         Cost of benefits for
                              Administrators            Administrative staff

  63500    BUREC    618000    Payroll Burden Recovery   Payroll Burden collection
                              -- Administrators         account

  64000    LABOR    611010    Technical                 Effort costs for employees
                                                        assigned to technical job
                                                        functions (job function = TCH)

  64100    BURDN    617000    Payroll Burden --         Cost of Technician's benefits.
                              Technicians               

  64500    BUREC    618000    Payroll Burden Recovery   Payroll Burden collection
                              -- Technicians            account

  650000   LABOR    611010    Student/GSRA's            Labor costs of students and
                                                        graduate student research
                                                        assistants (job functions = STD
                                                        and GSR)

  65100    BURDN    617000    Payroll Burden --         Cost of student benefits
                              Students/GSRE             

  65500    BUREC    618000    Payroll Burden Recovery   Payroll Burden collection
                              -- Students/GSRE          account

  66000    CLABR    611020    Contract Labor            To record the costs of contract
                                                        labor.

  80000    BURDN    617000    Organization Burden --    Cost of activities related to
                              LBNL Staff                the management, supervision,
                                                        and administration of the
                                                        division. Allocated on
                                                        delivered labor of the division
                                                        and the applicable payroll
                                                        burden.

  80500    BUREC    618000    Organization Burden --    Collection account for the Org.
                              Recovery LBNL Staff       Burden assessment.

  81000    BURDN    617000    Organization Burden --    To distribute the costs related
                              Contract Labor            to the management, supervision
                                                        and administration of the
                                                        divisions relating to contract
                                                        labor.

  81500    BUREC    618000    Organization Burden --    To record collections from the
                              Recovery Contract Labor   Organization burden - Contract
                                                        Labor.

  88000    RECHR    617000    Print Room Recharge       To record the recharge of
                                                        Engineering Division's print
                                                        room and document control
                                                        costs. Includes Engineering
                                                        Division labor, materials,
                                                        supplies, travel, training and
                                                        other administrative expenses
                                                        related to the operation of the
                                                        Lab's (non-photocopy) Print
                                                        Room and maintenance of this
                                                        equipment.

  88500    RECOV    618000    Print Room Recharge       To record collections from the
                              Recovery                  Print Room Recharge.

  89000    BURDN    617000    Nonproliferation Work     To distribute the costs of the
                              Burden                    program management and
                                                        coordination of the
                                                        Laboratory's NN-funded work.
                                                        Major elements of cost include
                                                        labor, materials, supplies,
                                                        travel, service center charges
                                                        and facilities use.

  89100    TBRDN    617000    Travel Burden             Cost of Travel and Conference
                                                        operations. Allocated over
                                                        actual travel costs.

  89500    BUREC    618000    Nonproliferation Work     To record collections from the
                              Burden - Recovery         Nonproliferation Work Burden.

  89600    IBREC    618000    Travel Burden Recovery    Collection account for the
                                                        Travel Burden assessment.

  9A000    OVRHD    617000    Overhead Discount Applied To record purchase discounts
                                                        applied to overhead.

  9B000    OVRHD              Overhead Discount Applied To record purchase discounts
                              -- Site Support           applied to overhead -- site
                                                        support

  905A0    OHREC    618000    G&A Adjustments           To record adjustments to G&A
                                                        projects

  905B0    OHREC    618000    B-Factory Overhead        To record adjustments to
                              Adjustments               B-Factory Overhead

  905PY    OHREC    618000    Prior Year WFO            To record adjustments to WFO
                              Adjustments               projects where the original
                                                        costs were incurred in a prior
                                                        year.

  90600    LDBN     617000    LDRD Burden               To record the distribution of
                                                        LDRD costs to Laboratory
                                                        projects.

  90650    LDREC    618000    LRDR Recovery             To record the collection of
                                                        LDRD funding generated via the
                                                        LDRD assessment.

  92000    IBRDN    617000    General and               Cost of activities incurred for
                              A905PYdministrative (G&A) the general management and
                                                        administration of the
                                                        Laboratory including the costs
                                                        of maintaining the Laboratory
                                                        site.

  92500    IBREC    618000    G&A Recovery              Collection account for the G&A
                                                        assessment.

  93000    IBRDN    617000    Off-Site G&A              The pro-rata allocation of G&A
                                                        costs to off-site cost
                                                        objectives while excluding
                                                        "site support" costs that do
                                                        not provide benefit to the
                                                        receiving project or cost
                                                        objectives.

  93500    IBREC    618000    Off-Site G&A Recovery     Collection account for the
                                                        Off-Site G&A assessment.

  94000    IBRDN    617000    Fabrication Rate          Pro-rata allocation of G&A
                                                        costs to self-constructed
                                                        assets.

  94500    IBREC    618000    Fabrication Rate Recovery Collection account for the
                                                        Fabrication assessment.

  95000    OHREC    618000    DOE Added Factor --       Added factor and depreciation
                              Collected & Transferred   collected on WFO projects and
                                                        transferred to DOE.

  95500    OHREC    618000    Depreciation/DOE Added    Added factor and depreciation
                              Factor                    charged to sponsors

  96000    SANDS    617000    Safeguards and Security   Recover a pro rata share of DOE
                              (S&S) Charge              direct funded S&S costs from
                                                        WFO projects.

  96500    IBREC    618000    Safeguards and Security   Collection account for the
                              (S&S) Charge - Recovery   Safeguards and Security
                                                        assessment on WFO.

  97000    DOEAF    617000    DOE Added Factor - OFA    DOE added factor charged to
                                                        other federal agencies

  98000    DOEAF    617000    DOE Added Factor - WFO    DOE added factor charged to WFO
                                                        -- non federal sponsors

  99000    OVRHD    617000    Indirect Costs -- Manual  Manual adjustments to correct
                              Adjustments -- WFO/OFA    indirect costs charged to WFO
                                                        sponsors

  99999    OVRHD              Budget Total              Budget use only.

                                                        

                                                        

                                                        
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