+------------------------------+---------------------------------------+
| **SELECTION CRITERIA FOR DOE |                                       |
| BALANCE SHEET - FY 2005**    |                                       |
+==============================+=======================================+
|                              | Exclude FT 4 (except 4A, 4U, 4R), 59, |
|                              | LF, LG, LH, LK                        |
+------------------------------+---------------------------------------+
| **ASSETS:** (Line 1100)      |                                       |
+------------------------------+---------------------------------------+
| Intra Governmental (Line     | \(F\)                                 |
| 1200)                        |                                       |
+------------------------------+---------------------------------------+
| Fund Balance With Treasury   | 1010, Fund Balance With Treasury      |
| (Line 1300)                  |                                       |
+------------------------------+---------------------------------------+
| Investments (Line 1400)      | 1610 F, Investments in U.S. Treasury  |
|                              | Securities Issued by Public Debt      |
|                              |                                       |
|                              | 1611 F, Discount on U.S. Treasury     |
|                              | Securities Issued by Public Debt      |
|                              |                                       |
|                              | 1612 F, Premium on U.S. Treasury      |
|                              | Securities Issued by Public Debt      |
|                              |                                       |
|                              | 1613 F, Amortization of Discount and  |
|                              | Premium on U.S. Treasury Securities   |
|                              | Issued by Public Debt                 |
|                              |                                       |
|                              | 1618 F, Market Value Adjustment on    |
|                              | Investments                           |
|                              |                                       |
|                              | 1630 F, Investments in U.S. Treasury  |
|                              | Securities Issued by Public Debt --   |
|                              | Zero Coupon Bonds                     |
|                              |                                       |
|                              | 1631 F, Investments in U.S. Treasury  |
|                              | Securities Issued by Public Debt --   |
|                              | Zero Coupon Bonds                     |
|                              |                                       |
|                              | 1633 F, Amortization of Discount on   |
|                              | U.S. Treasury Securities Issued by    |
|                              | Public Debt -- Zero Coupon Bonds      |
|                              |                                       |
|                              | 1638 F, Market Value Adjustment on    |
|                              | Investments -- Zero Coupon Bonds      |
|                              |                                       |
|                              | 1639 F, Contra Market Value           |
|                              | Adjustment on Investments -- Zero     |
|                              | Coupon Bonds                          |
|                              |                                       |
|                              | 1690 F, Other Investments             |
+------------------------------+---------------------------------------+
| Accounts Receivable, Net     | 1310 F, Accounts Receivable           |
| (Line 1500)                  |                                       |
|                              | 1340 F, Interest Receivable           |
+------------------------------+---------------------------------------+
| Regulatory Assets (Line      | 1990A1F, PMA Appropriation            |
| 1550)                        | Refinancing Asset                     |
|                              |                                       |
|                              | 1990A7F, Other Regulatory Assets --   |
|                              | All Other                             |
+------------------------------+---------------------------------------+
| Other Assets (Line 1600)     | 1410 F, Advances to Others            |
|                              |                                       |
|                              | 1450 F, Prepayments                   |
|                              |                                       |
|                              | 1990A8 F, Other Assets -- Uranium Due |
|                              | from USEC                             |
|                              |                                       |
|                              | 1990A9 F, Other Assets, Other         |
|                              |                                       |
|                              | 1990B9 F, Other Assets, Budgetary --  |
|                              | All Other                             |
+------------------------------+---------------------------------------+
| Investments (Line 1800)      | 1690 N, Other Investments             |
|                              |                                       |
|                              | 162001 N, Investments Held Outside of |
|                              | Treasury -- Certificates of Deposit   |
|                              | BDFAP                                 |
+------------------------------+---------------------------------------+
| Accounts Receivable, Net     | 1310 N, Accounts Receivable           |
| (Line 1900)                  |                                       |
|                              | 1319 N, Allowance for Loss on         |
|                              | Accounts Receivable                   |
|                              |                                       |
|                              | 1340 N, Interest Receivable           |
|                              |                                       |
|                              | 1349 N, Allowance for Loss on         |
|                              | Interest Receivable                   |
|                              |                                       |
|                              | 1350 N, Loans Receivable              |
|                              |                                       |
|                              | 1359 N, Allowance for Loss on Loans   |
|                              | Receivable                            |
|                              |                                       |
|                              | 1360, Penalties, Fines and            |
|                              | Administrative Fees Receivable        |
|                              |                                       |
|                              | 1369, Allowance for Loss on           |
|                              | Penalties, Fines & Admin. Fees        |
|                              | Receivable                            |
+------------------------------+---------------------------------------+
| Inventory, Net (Line 2000)   |                                       |
+------------------------------+---------------------------------------+
| Petroleum Reserves (Line     | ~~1571 02 Stockpile Materials Held in |
| 2100)                        | Reserve~~                             |
|                              |                                       |
|                              | ~~1571 03 Stockpile Materials Held in |
|                              | Reserve~~                             |
|                              |                                       |
|                              | 1571 21 Stockpile Material SPRO,      |
|                              | Petroleum Inventories                 |
|                              |                                       |
|                              | 1571 22 Stockpile Material SPRO,      |
|                              | Heating Oil Inventories               |
|                              |                                       |
|                              | 1571 31 Stockpile Material - SPRO     |
+------------------------------+---------------------------------------+
| Nuclear Materials (Line      | ~~157101 Stockpile Materials Held in  |
| 2200)                        | Reserve~~                             |
|                              |                                       |
|                              | 1571 28 Stockpile Materials --        |
|                              | Nuclear Materials (Inv Variance,      |
|                              | Field)                                |
|                              |                                       |
|                              | 1571 29 Stockpile Materials --        |
|                              | Nuclear Materials (Inv Variance)      |
|                              |                                       |
|                              | 1571 63 Allowance For Loss on Nuclear |
|                              | Materials                             |
+------------------------------+---------------------------------------+
| Other Inventory (Line 2300)  | 1511, Operating Materials and         |
|                              | Supplies Held for Use                 |
|                              |                                       |
|                              | 1512, Operating Materials and         |
|                              | Supplies Held in Reserve for Future   |
|                              | Use                                   |
|                              |                                       |
|                              | 1513, Operating Materials and         |
|                              | Supplies - Excess, Unserviceable and  |
|                              | Obsolete                              |
|                              |                                       |
|                              | 1519, Allowance for Operating         |
|                              | Materials and Supplies                |
|                              |                                       |
|                              | 1521, Inventory Purchased for Resale  |
|                              |                                       |
|                              | 1526, Inventory, Work in Process      |
|                              |                                       |
|                              | 1527, Finished Goods                  |
|                              |                                       |
|                              | 1529, Inventory - Allowance           |
|                              |                                       |
|                              | 1551 N, Foreclosed Property           |
|                              |                                       |
|                              | 1559 N, Foreclosed Property -         |
|                              | Allowance                             |
+------------------------------+---------------------------------------+
| Property and Equipment, Net  | 17\*\*, General Property, Plant and   |
| (Line 2400)                  | Equipment, Net                        |
|                              |                                       |
|                              | 18\*\*, General Property, Plant and   |
|                              | Equipment, Net                        |
+------------------------------+---------------------------------------+
| Regulatory Assets (Line      | 1990A2 N, Other Assets, PMA Operating |
| 2500)                        | Regulatory Assets                     |
|                              |                                       |
|                              | 1990A3 N, Other Assets, PMA           |
|                              | Non-Operating Regulatory Assets       |
|                              |                                       |
|                              | 1990A4 N, Other Assets, PMA           |
|                              | Conservation and Fish & Wildlife      |
|                              | Assets                                |
|                              |                                       |
|                              | 1990A7 N, Other Regulatory Assets --  |
|                              | All Other                             |
+------------------------------+---------------------------------------+
| Other Agency Assets (Line    | 1120, Imprest Funds                   |
| 2600)                        |                                       |
|                              | 1410 N, Advances to Others            |
|                              |                                       |
|                              | 1450 N, Prepayments                   |
|                              |                                       |
|                              | 1990 N (except 1990A2, 1990A3,        |
|                              | 1990A4, 1990A7), Other Assets         |
+------------------------------+---------------------------------------+
| **LIABILITIES:** (Line 3000) | all RS                                |
+------------------------------+---------------------------------------+
| Intra Governmental           | \(F\)                                 |
| Liabilities (Line 3200)      |                                       |
+------------------------------+---------------------------------------+
| > Accounts Payable (Line     | 2110 F, Accounts Payable              |
| > 3300)                      |                                       |
|                              | 2120 F, Disbursements in Transit      |
|                              |                                       |
|                              | 2140 F, Accrued Interest Payable      |
|                              |                                       |
|                              | 2150, Liability for Allocation        |
|                              | Transfers                             |
|                              |                                       |
|                              | 2190 F, Other Accrued Liabilities     |
+------------------------------+---------------------------------------+
| > Debt (PMA use only) (Line  | 2510 F, Principle Payable to Treasury |
| > 3400)                      |                                       |
|                              | 2520 F, Principal Payable to the      |
|                              | Federal Financing Bank                |
|                              |                                       |
|                              | 2590F1 F, Other Debt, Appropriated    |
|                              | Capital Owed                          |
+------------------------------+---------------------------------------+
| > Appropriated Capital Owed  | 2990F1 F, Other Liabilities,          |
| > (PMA use only) (Line 3500) | Appropriated Capital Owed             |
+------------------------------+---------------------------------------+
| > Deferred Revenues (Line    | 2310 F, Advances from Others          |
| > 3505)                      |                                       |
|                              | 2320 F, Deferred Credits              |
+------------------------------+---------------------------------------+
| > Other Intra Governmental   | 2213 F, Employers' Contributions and  |
| > Liabilities (Line 3510)    | Payroll Taxes Payable                 |
|                              |                                       |
|                              | 2215 F, Other Post-Employment         |
|                              | Benefits Due and Payable              |
|                              |                                       |
|                              | 2225 F, Unfunded FECA Liability       |
|                              |                                       |
|                              | 2290 F, Other Unfunded Employment     |
|                              | Related Liabilities                   |
|                              |                                       |
|                              | 2995 F, Environmental Liabilities     |
|                              |                                       |
|                              | 2400 F, Liability for Deposit Funds,  |
|                              | Clearing Accounts and Undeposited     |
|                              | Collections                           |
|                              |                                       |
|                              | 2980 F, Custodial Liability           |
|                              |                                       |
|                              | 2990 F, Other Liabilities (Except     |
|                              | 2990F1)                               |
+------------------------------+---------------------------------------+
| Accounts Payable (Line 3700) | 2110 N, Accounts Payable              |
|                              |                                       |
|                              | 2120 N, Disbursements in Transit      |
|                              |                                       |
|                              | 2140 N, Accrued Interest Payable      |
|                              |                                       |
|                              | 2190 N, Other Accrued Liabilities     |
+------------------------------+---------------------------------------+
| Debt (PMA use only)(Line     | 2590 N, Other Debt                    |
| 3800)                        |                                       |
+------------------------------+---------------------------------------+
| Deferred Revenue and Other   | 2310 N, Advances from Others          |
| Credits (Line 3900)          |                                       |
|                              | 2320 N, Deferred Credits              |
+------------------------------+---------------------------------------+
| Environmental Liabilities    | 2995 N, Accrued Cleanup Costs         |
| (Line 3920)                  |                                       |
+------------------------------+---------------------------------------+
| Pensions and Other Actuarial | 2650 N, Actuarial FECA Liability      |
| Liabilities (Line 3940)      |                                       |
|                              | 2690 N, Other Actuarial Liabilities   |
+------------------------------+---------------------------------------+
| Other Governmental           | 2130 N, Contract Holdbacks            |
| Liabilities (Line 3990)      |                                       |
|                              | 2210 N, Accrued Funded Payroll and    |
|                              | Leave                                 |
|                              |                                       |
|                              | 2211 N, Withholdings Payable          |
|                              |                                       |
|                              | 2213 N, Employer Contributions and    |
|                              | Payroll Tax Payable                   |
|                              |                                       |
|                              | 2215 N, Other Post-Employment         |
|                              | Benefits Due and Payable              |
|                              |                                       |
|                              | 2220 N, Unfunded Leave                |
|                              |                                       |
|                              | 2290 N, Other Unfunded Employment     |
|                              | Related Liabilities                   |
|                              |                                       |
|                              | 2400 N, Liability for Deposit Funds,  |
|                              | Clearing Accounts and Undeposited     |
|                              | Collections                           |
|                              |                                       |
|                              | 2940 N, Capital Lease Liability       |
|                              |                                       |
|                              | 2980 N, Custodial Liability           |
|                              |                                       |
|                              | 2990 N, Other Liabilities             |
+------------------------------+---------------------------------------+
| Contingent Liabilities (Line | 2920 N, Contingent Liabilities        |
| 4700)                        |                                       |
+------------------------------+---------------------------------------+
| **NET POSITION**             |                                       |
+------------------------------+---------------------------------------+
| 1\. Unexpended               | 31 (RS), Unexpended Appropriations    |
| Appropriations               | (except 3109 when SCC is CP and       |
|                              | fiscal period is current year)        |
| > (Line 5400)                | (Except SGL 310302 when FT = 5Z and   |
|                              | fiscal year = 2002 and FO = XN and    |
|                              | SCC = CP)                             |
+------------------------------+---------------------------------------+
| 2\. Cumulative Results of    | 3109 (RS), Unexpended Appropriations  |
| Operations                   | -- Prior Period Adjustment            |
|                              |                                       |
| > (Line 5500)                | when SCC is CP and fiscal year is     |
|                              | current year                          |
|                              |                                       |
|                              | 3310 (RS)                             |
|                              |                                       |
|                              | 5\*\*\*, 6\*\*\*, 7\*\*\* (RS)        |
|                              | (Except SGL 5755 when FT = 5Z and     |
|                              | fiscal year = 2002)[^1]               |
+------------------------------+---------------------------------------+

[^1]: Compensates for fund type 5Z out of balance trial balance related
    to SCC CP correction of prior year transfers between 89X5227 and
    89X0315