This section defines the resource categories and related resource types
within the project costing portion of the Peoplesoft Accounting System.
Information relating to the General Ledger (GL) may be mentioned here
for information; however, specific guidance must be obtained through the
Fiscal Office.

+-----------------------------------------------------------------------+
| # BNL Labor Related Expenses                                          |
+-----------------------------------------------------------------------+

+----+------------+----------------------------------------------------+
| ** | *          | # Resource Category Description/Definition         |
| [R | *[Resource |                                                    |
| C] | Type]{.un  |                                                    |
| {. | derline}** |                                                    |
| un |            |                                                    |
| de |            |                                                    |
| rl |            |                                                    |
| in |            |                                                    |
| e} |            |                                                    |
| ** |            |                                                    |
+====+============+====================================================+
| 10 | SCIEN      | **Base Salary** - These resource categories are    |
| 0- |            | used to capture the direct salary costs within the |
|    | PROF       | Scientific, Professional, Management, Union and    |
| 1  |            | Technical salary classifications. Effective        |
| 01 | MGTAD      | 10/1/2000, the base component of direct overtime   |
|    |            | salary is no longer captured in this category. See |
|    | UNION      | category 121.                                      |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Base Salary -- Research Associate               |
| 02 |            | s - This resource category is used to capture the  |
|    |            | direct salary costs within the Scientific Research |
|    |            |  Associate salary classifications. This category r |
|    |            | eceives the full paid absence burden and reduced F |
|    |            | ringe Benefit burden (see categories 131 and 141). |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Tem                                             |
| 05 |            | p Base Salary - This resource category is used to  |
|    | PROF       | capture the direct salary costs of temporary emplo |
|    |            | yees within the authorized salary classifications. |
|    | MGTAD      |                                                    |
|    |            |                                                    |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Shift Salary - This catego                      |
| 10 |            | ry is used to capture the [differential]{.underlin |
|    | PROF       | e} component of direct salary costs within the aut |
|    |            | horized salary classifications. The base component |
|    | MGTAD      |  of the Shift direct salary is captured within the |
|    |            |  Base Salary categories. Effective 10/1/2000, this |
|    | UNION      |  category is excluded from the Paid Absence Burden |
|    |            | , but does receive the full Fringe Benefit Burden. |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | **Overtime Premium** - This category is used to    |
| 20 |            | capture the [premium]{.underline} component of     |
|    | PROF       | direct salary costs within the **authorized**      |
|    |            | salary classifications. Effective 10/1/2000, this  |
|    | MGTAD      | category is excluded from the Paid Absence Burden, |
|    |            | but does receive the full Fringe Benefit Burden.   |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Overtime Base Salary - Effective 10/1/2000, th  |
| 21 |            | is category was established to capture the [Base]{ |
|    | PROF       | .underline} component of direct overtime salary co |
|    |            | sts within the authorized salary classifications.  |
|    | MGTAD      | Prior to FY 2001, these costs were being captured  |
|    |            | within the Base Salary categories (i.e. 100). This |
|    | UNION      |  category is excluded from the Paid Absence Burden |
|    |            | , but does receive the full Fringe Benefit Burden. |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Paid Absence B                                  |
| 30 |            | urden - This category is used to capture the paid  |
|    | PROF       | absence burden applied to all direct salary costs  |
|    |            | within the Scientific, Professional, Management, U |
|    | MGTAD      | nion and Technical salary classifications. Effecti |
|    |            | ve 10/1/2000, overtime/shift costs are excluded fr |
|    | UNION      | om the Paid Absence Burden. Paid Absence burden is |
|    |            |  used to distribute all paid leave-related costs.  |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Paid Absence Burden -- Resea                    |
| 31 |            | rch Associates - This category is used to capture  |
|    |            | the paid absence burden applied to all direct sala |
|    |            | ry costs within the Scientific Research Associate  |
|    |            | salary classifications. The Paid Absence burden is |
|    |            |  used to distribute all paid leave-related costs.  |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Fringe Benefits Burden - This cat               |
| 40 |            | egory is used to capture the Fringe Benefit burden |
|    | PROF       |  applied to direct salary, including shift and ove |
|    |            | rtime, and related paid absence costs within the S |
|    | MGTAD      | cientific, Professional, Management, Union and Tec |
|    |            | hnical salary classifications. The Fringe Benefit  |
|    | UNION      | burden is used to distribute medical and retiremen |
|    |            | t-related benefits; tuition refunds; general sever |
|    | TECH       | ance costs; and various worker-related insurance.  |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | ## Fringe Benefits Burden -- Research Associates   |
| 41 |            |                                                    |
|    |            | ## This category is used to capture the Fringe     |
|    |            |  Benefit burden applied to direct salary, includin |
|    |            | g shift and overtime, and related paid absence cos |
|    |            | ts within the Scientific Research Associate salary |
|    |            |  classification. The Research Associates do not pa |
|    |            | rticipate in the Retirement Program and therefore  |
|    |            | their direct salary and related paid absence costs |
|    |            |  are charged a reduced Fringe Benefit burden rate. |
+----+------------+----------------------------------------------------+
| 1  | SCIEN      | **Awards** - This category is used to capture the  |
| 50 |            | costs of Laboratory approved salary awards such as |
|    | PROF       | the various incentive and performance awards.      |
|    |            | These costs are exempt from both the paid absence  |
|    | MGTAD      | and fringe benefit burdens.                        |
|    |            |                                                    |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 9  | SCIEN      | ## V                                               |
| 00 |            | acation Earned -- represents the cost of an employ |
|    | PROF       | ee's earned vacation during the current FY. This c |
|    |            | ost is reflected in each employee's "home" organiz |
|    | MGTAD      | ation's "Departmental Paid Absence Pool" project.  |
|    |            |                                                    |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 9  | SCIEN      | ## S                                               |
| 01 |            | ick Leave Used -- represents the cost of an employ |
|    | PROF       | ee's sick leave used during the current FY. This c |
|    |            | ost is reflected in each employee's "home" organiz |
|    | MGTAD      | ation's "Departmental Paid Absence Pool" project.  |
|    |            |                                                    |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 9  | SCIEN      | ## Holiday Used -- represents the cost of an empl  |
| 02 |            | oyee's Holiday leave during the current FY. This c |
|    | PROF       | ost is reflected in each employee's "home" organiz |
|    |            | ation's "Departmental Paid Absence Pool" project.  |
|    | MGTAD      |                                                    |
|    |            |                                                    |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| 9  | SCIEN      | ## All Other Pa                                    |
| 05 |            | id Leave Used -- represents the cost of an employe |
|    | PROF       | e's leave other than listed above (ie death, jury, |
|    |            |  military etc.) used during the current FY. This c |
|    | MGTAD      | ost is reflected in each employee's "home" organiz |
|    |            | ation's "Departmental Paid Absence Pool" project.  |
|    | UNION      |                                                    |
|    |            |                                                    |
|    | TECH       |                                                    |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
| #  |            |                                                    |
| [D |            |                                                    |
| is |            |                                                    |
| tr |            |                                                    |
| ib |            |                                                    |
| ut |            |                                                    |
| ed |            |                                                    |
|  R |            |                                                    |
| es |            |                                                    |
| ea |            |                                                    |
| rc |            |                                                    |
| h  |            |                                                    |
| La |            |                                                    |
| bo |            |                                                    |
| r] |            |                                                    |
| {. |            |                                                    |
| un |            |                                                    |
| de |            |                                                    |
| rl |            |                                                    |
| in |            |                                                    |
| e} |            |                                                    |
+----+------------+----------------------------------------------------+
|    |            | ##                                                 |
+----+------------+----------------------------------------------------+
| 2  | SDSLB      | ## Scientific Distributed Labor - As is the case w |
| 01 |            | ith Distributed Technical Services, this category  |
|    |            | is also used to distribute labor based upon the BN |
|    |            | L Standard Labor rates. This specific category is  |
|    |            | used to record research labor related charges from |
|    |            |  one organization to another. Typically a separate |
|    |            |  indirect type project/activity is established to  |
|    |            | collect the costs and resulting recovery. The offs |
|    |            | etting credit is charged to resource category 205. |
|    |            |  This resource category can only be used by those  |
|    |            | organizations that have developed a rate, which ha |
|    |            | s been reviewed and approved by the Budget Office. |
+----+------------+----------------------------------------------------+
|    |            |                                                    |
+----+------------+----------------------------------------------------+
|    |            | ##                                                 |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
|  E |            |                                                    |
| xt |            |                                                    |
| er |            |                                                    |
| na |            |                                                    |
| l  |            |                                                    |
| La |            |                                                    |
| bo |            |                                                    |
| r  |            |                                                    |
| Re |            |                                                    |
| la |            |                                                    |
| te |            |                                                    |
| d  |            |                                                    |
| Ex |            |                                                    |
| pe |            |                                                    |
| ns |            |                                                    |
| es |            |                                                    |
+----+------------+----------------------------------------------------+
| 1  | PURLB      | ## Consultants - This                              |
| 80 |            |  category should be used to procure Consultant ser |
|    |            | vices. Consultants are appointed under contract to |
|    |            |  assist the work of the regular BNL Staff. These a |
|    |            | ppointments are handled between the sponsoring Dep |
|    |            | artment and the Human Resources Division. Consulta |
|    |            | nts are not BNL employees. The appointments are ma |
|    |            | de for the specific purpose of securing counsel on |
|    |            |  a phase of the Laboratory's programs, and carry a |
|    |            |  per diem fee for intermittent services. (Note: Pr |
|    |            | ofessional service contracts made with a business  |
|    |            | firm are assigned to category 212.) Since these in |
|    |            | dividuals are not BNL employees, they will be supp |
|    |            | lied with a Guest number rather than a BNL number. |
+----+------------+----------------------------------------------------+
| 1  | PURLB      | **Research Collaborators** -- A Research           |
| 85 |            | Collaborator is an individual who holds a PHD      |
|    |            | degree, has a primary affiliation other than BNL,  |
|    |            | works with members of the scientific staff or uses |
|    |            | the Laboratory's research facilities. Allowance    |
|    |            | for expenses such as travel, per diem, housing or  |
|    |            | car rental may be provided. These appointments are |
|    |            | typically for renewable one-year (1) terms and are |
|    |            | handled between the sponsoring Department and the  |
|    |            | Human Resources Division. Since these individuals  |
|    |            | are not BNL employees, they will be supplied with  |
|    |            | a Guest number rather than a BNL number.           |
+----+------------+----------------------------------------------------+
| 1  | PURLB      | **OEP Collaborator** -- An OEP Collaborator is an  |
| 86 |            | individual who is participating in a program       |
|    |            | funded through the Office of Educational Programs  |
|    |            | (OEP). The appointments are processed by the OEP   |
|    |            | and generally do not exceed one year. A stipend as |
|    |            | well as an allowance for expenses such as travel   |
|    |            | and housing may be provided. Since these           |
|    |            | individuals are not BNL employees, they will be    |
|    |            | supplied with a Guest number rather than a BNL     |
|    |            | number. This category is exempt from laboratory    |
|    |            | burdens.                                           |
+----+------------+----------------------------------------------------+
| 1  | PURLB      | **Joint Appointments-** Staff effort supplied to   |
| 87 |            | BNL under an agreement with a collaborating        |
|    |            | University. These agreements are handled by the    |
|    |            | Human Resources Division.                          |
+----+------------+----------------------------------------------------+
| 1  | PURLB      | ## C                                               |
| 90 |            | ontract Labor - This category should be used with  |
|    |            | the PS procurement system to capture all the costs |
|    |            |  and obligations for Contract Labor transactions.  |
|    |            |                                                    |
|    |            | The procuring of job shop employees is coordinated |
|    |            | between the sponsoring Department and the Human    |
|    |            | Resources Division. An agreement is entered into   |
|    |            | between the Laboratory and an outside source for   |
|    |            | the specific services of a job shop employee.      |
|    |            | Since these individuals are not BNL employees,     |
|    |            | they will be supplied with a Guest number rather   |
|    |            | than a BNL number.                                 |
|    |            |                                                    |
|    |            | Craft Labor employees are coordinated between the  |
|    |            | sponsoring department (typically Plant             |
|    |            | Engineering) and the vendor.                       |
+----+------------+----------------------------------------------------+
| 1  | PURLB      | #                                                  |
| 95 |            | # Patent Awards -- An award made to any consultant |
|    |            |  or other affiliate or guest of the Laboratory who |
|    |            |  is an inventor or co-inventor. It is an incentive |
|    |            |  award given for the development of intellectual p |
|    |            | roperty that is submitted to the U.S. Patent Offic |
|    |            | e for patent consideration. An additional award ma |
|    |            | y, with DOE approval, be awarded to each inventor  |
|    |            | or co-inventor when the U. S. Patent and Trademark |
|    |            |  Office grants a patent on the patent application. |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
|  M |            |                                                    |
| at |            |                                                    |
| er |            |                                                    |
| ia |            |                                                    |
| ls |            |                                                    |
| /S |            |                                                    |
| up |            |                                                    |
| pl |            |                                                    |
| ie |            |                                                    |
| s/ |            |                                                    |
| Tr |            |                                                    |
| av |            |                                                    |
| el |            |                                                    |
| /C |            |                                                    |
| om |            |                                                    |
| mu |            |                                                    |
| ni |            |                                                    |
| ca |            |                                                    |
| ti |            |                                                    |
| on |            |                                                    |
| s  |            |                                                    |
| (M |            |                                                    |
| ST |            |                                                    |
| C) |            |                                                    |
+----+------------+----------------------------------------------------+
| 1  | MODC       | # Meal A                                           |
| 60 |            | llowance - This category is used to record the ove |
|    |            | rtime meal allowance granted to exempt employees.  |
|    |            | Exempt employees are entitled to this allowance af |
|    |            | ter working 3 consecutive hours of overtime. (See  |
|    |            | Supervisors Personnel Manual 7.0 Pay Policies, II  |
|    |            | Monthly Exempt Employees for specifics of policy.) |
+----+------------+----------------------------------------------------+
| 1  | MODC       | # Housing - This ca                                |
| 61 |            | tegory is used to record the distribution of on-si |
|    |            | te housing cost by the Staff Services Organization |
|    |            | . This category is exempt from laboratory burdens. |
+----+------------+----------------------------------------------------+
|    |            |                                                    |
+----+------------+----------------------------------------------------+
| 1  | MODC       | # Pass Thru -- This category is used for instances |
| 63 |            |  in which DOE provides specific instructions withi |
|    |            | n the program guidance for the Laboratory to provi |
|    |            | de stated dollar amounts to specific institutions. |
|    |            |  In these situations, BNL has no role in managing  |
|    |            | or overseeing the work of the other institutions.  |
|    |            | These transactions will be handled as pass through |
|    |            |  activities exempt from all burdens. This category |
|    |            |  cannot be used unless proper documentation has be |
|    |            | en provided to and approved by the Budget Office.  |
+----+------------+----------------------------------------------------+
| 1  | MODC       | #                                                  |
| 66 |            | Labor Grievances - This category is used by the Ac |
|    |            | counts Payable group of the Fiscal Division to pro |
|    |            | cess specific labor grievance settlements. Prior t |
|    |            | o FY 2001, this was reported against category 110. |
|    |            |                                                    |
|    |            | #                                                  |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 1  | RELO       | # Re                                               |
| 70 |            | location Expense - This category is used to record |
|    |            |  the cost of expenses approved and allowable under |
|    |            |  the Contract for the relocation of new employees. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 2  | PURLO      | # Maintenance Contract (L                          |
| 10 |            | ow Value) -- This category is used for the procure |
|    |            | ment of maintenance and repair services to support |
|    |            |  the maintenance and repairs of facilities and equ |
|    |            | ipment. This category should be used for maintenan |
|    |            | ce contracts with a unit value of less than \$25k. |
+----+------------+----------------------------------------------------+
| 2  | PURHI      | # Maintenance Contract (                           |
| 11 |            | High Value) --This category is used for the procur |
|    |            | ement of maintenance and repair services to suppor |
|    |            | t the maintenance and repairs of facilities and eq |
|    |            | uipment. This category should be used for maintena |
|    |            | nce contracts with a unit value of \$25k or more.  |
+----+------------+----------------------------------------------------+
| 2  | PURLO      | # Service Contract (Low Value) -- This category    |
| 12 |            | is used for the procurement of laundry services, c |
|    |            | omputer (non-BNL) services, equipment rentals, lea |
|    |            | se payments for non-BNL equipment, professional se |
|    |            | rvice contracts and other contracted services. Pro |
|    |            | fessional service contracts are made with an organ |
|    |            | ization to obtain expertise not easily obtained vi |
|    |            | a direct employment. Such contracts must have a de |
|    |            | fined objective, deliverables, and a finite term.  |
|    |            |                                                    |
|    |            | **This category should be used for service         |
|    |            | contracts with a unit value of less than \$25k**.  |
|    |            | In addition, the cost for **all** registration     |
|    |            | fees was also recorded in this category through FY |
|    |            | 2000. Effective 10/1/2000, category 240 must be    |
|    |            | used for registration fees.                        |
+----+------------+----------------------------------------------------+
| 2  | PURHI      | # Service Contract (High Value) --This categor     |
| 13 |            | y is used for the procurement of laundry services, |
|    |            |  computer (non-BNL) services, equipment rentals, p |
|    |            | rofessional service contracts and other contracted |
|    |            |  services. Professional service contracts are made |
|    |            |  with an organization to obtain expertise not easi |
|    |            | ly obtained via direct employment. Such contracts  |
|    |            | must have a defined objective, deliverables, and a |
|    |            |  finite term. This category should be used for ser |
|    |            | vice contracts with a unit value of \$25k or more. |
+----+------------+----------------------------------------------------+
| 2  | PURLO      | # Construction Contrac                             |
| 14 |            | t (Low Value) -- This category is used for the pro |
|    |            | curement of construction contracts for use in BNL' |
|    |            | s construction and/or fabrication of equipment pro |
|    |            | grams. This category should be used for constructi |
|    |            | on contracts with a unit value of less than \$25k. |
+----+------------+----------------------------------------------------+
| 2  | PURHI      | # Construction Contr                               |
| 15 |            | act (High Value) - This category is used for the p |
|    |            | rocurement of construction contracts for use in BN |
|    |            | L's construction and/or fabrication of equipment p |
|    |            | rograms. This category should be used for construc |
|    |            | tion contracts with a unit value of \$25k or more. |
+----+------------+----------------------------------------------------+
| 2  | PURHI      | # Research & Development Subcontracts -- c         |
| 16 |            | ost charged to this category should be clearly ide |
|    |            | ntified as Research and Development subcontracts.  |
|    |            | The subcontract should consist of an arrangement w |
|    |            | ith an institution for research or development wor |
|    |            | k to be performed, using their resources for the b |
|    |            | enefit of a BNL research project. The R&D effort s |
|    |            | hould be carried out under the direction of a name |
|    |            | d principal investigator with a set of clearly def |
|    |            | ined tasks, milestones, and specific deliverables. |
+----+------------+----------------------------------------------------+
| 2  | PURLO      | **Registration Fees --** The cost for all          |
| 40 |            | registration fees is captured in this category     |
|    |            | (effective 10/1/2000). Prior to FY 2001, these     |
|    |            | costs were captured under category 212.            |
+----+------------+----------------------------------------------------+
| 2  | PURUT      | # Electric Power -- this category reflects the     |
| 50 |            | cost of electric power obtained by the Laboratory  |
|    |            | from public utilities and distributed to the vario |
|    |            | us BNL departments/divisions by Plant Engineering. |
+----+------------+----------------------------------------------------+
| 2  | DSTUT      | **Electric Power--Distributed** -- this category   |
| 51 |            | reflects the departmental re-distribution of       |
|    |            | electric power cost within their organization. The |
|    |            | charge is typically based on a rate charged        |
|    |            | against the department's direct salary, paid       |
|    |            | absence and fringe costs. The credit portion of    |
|    |            | this distribution is also reflected in this        |
|    |            | category within the organization's burden cost     |
|    |            | center.                                            |
+----+------------+----------------------------------------------------+
| 2  | PURUT      | **Natural Gas -- this category is to be used by    |
| 52 |            | Plant Engineering only. It records the cost of     |
|    |            | Natural Gas procured for the Laboratory by Plant   |
|    |            | Engineering.**                                     |
+----+------------+----------------------------------------------------+
| 2  | PURUT      | **Communications** -- this category reflects the   |
| 70 |            | cost of telecommunications obtained by the         |
|    |            | Laboratory from public utilities.                  |
+----+------------+----------------------------------------------------+
| 2  | DSTUT      | # Communications -- Recharged - this category refl |
| 71 |            | ects the cost of telecommunications distributed to |
|    |            |  the various BNL departments/divisions by the Info |
|    |            | rmation Technology Division (effective 10/1/2000). |
+----+------------+----------------------------------------------------+
| 2  | DSTUT      | # Communications -- Distributed by SWI -           |
| 72 |            | - this category reflects the departmental re-distr |
|    |            | ibution of telecommunication cost within their org |
|    |            | anization. The charge is typically based on a rate |
|    |            |  charged against the department's direct salary, p |
|    |            | aid absence and fringe costs. The credit portion o |
|    |            | f this distribution is also reflected in this cate |
|    |            | gory within the organization's burden cost center. |
+----+------------+----------------------------------------------------+
| 2  | TRAV       | # Foreign Travel -- Th                             |
| 80 |            | is category is used to record travel to countries  |
|    |            | outside the United States, except those excluded i |
|    |            | n the Laboratory Standard Practice Instructions (S |
|    |            | PI) 4-02. SPI 4-02 should be referenced for necess |
|    |            | ary approvals of foreign travel prior to the trip. |
+----+------------+----------------------------------------------------+
| 2  | TRAV       | # Domestic Travel --                               |
| 90 |            |  travel performed by an employee, consultant, gues |
|    |            | t, or prospective employee who engages in properly |
|    |            |  authorized travel during the execution of scienti |
|    |            | fic or administrative business for the Laboratory. |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # PO P                                             |
| 00 |            | urchases -- this category is used for the purchase |
|    |            |  of materials and supplies that have a short usefu |
|    |            | l life. Examples include items such as glassware,  |
|    |            | film, chemicals and other expendable materials suc |
|    |            | h as books, periodicals, manuals, replacement part |
|    |            | s, supplies, tools and equipment (except "sensitiv |
|    |            | e" and "capital" equipment -- see category 311 for |
|    |            |  "sensitive" equipment and categories 400 thru 475 |
|    |            |  for "Capital" equipment). This category cannot be |
|    |            |  used for Credit Card purchases (see category 319) |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # Stores Material - This category is               |
| 10 |            | used to identify cost of inventory (stores) items. |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # S                                                |
| 11 |            | ensitive Equipment - This category is used for the |
|    |            |  procurement of sensitive property purchased by th |
|    |            | e Laboratory when the unit cost of such items is m |
|    |            | ore than \$500 and less than \$5,000. Controlled s |
|    |            | ensitive property is defined as items that are con |
|    |            | sidered to be susceptible to appropriation for per |
|    |            | sonal use and/or can be readily converted to cash. |
|    |            |  Examples: portable photographic equipment, calcul |
|    |            | ators and portable tape recorders. Additional info |
|    |            | rmation regarding the accounting for these items i |
|    |            | s published in the Supply and Materiel Group's Sta |
|    |            | ndard Operating Procedures Manual (See SOP 320.1). |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # Equipm                                           |
| 12 |            | ent -- Low Value - This category is used to procur |
|    |            | e equipment that is purchased with both DOE and no |
|    |            | n-DOE funds that has a procurement value between \ |
|    |            | $5,000 and \$49,999.99 and otherwise meets the cri |
|    |            | teria for capitalization of equipment at BNL. The  |
|    |            | cost of the equipment is excluded from G&A burden. |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # Demurrage/Deposits - This category i             |
| 15 |            | s used to record the rental charge for cylinders m |
|    |            | ade to an organization's project(s). This is also  |
|    |            | used to record the charge and credit for all cylin |
|    |            | der deposits made to an organization's project(s). |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # Freight -- this category is used to recor        |
| 16 |            | d freight payments that are billed separately by t |
|    |            | he vendor. Freight charges billed by the vendor th |
|    |            | at are inclusive of items purchased are paid throu |
|    |            | gh the Accounts Payable PO Purchase module which d |
|    |            | oes not allow for a separate category for freight. |
+----+------------+----------------------------------------------------+
| 3  | MATER      | # Credit Card Purchases -- this ca                 |
| 19 |            | tegory is used for purchases made by an authorized |
|    |            |  cardholder to procure individual fixed price non- |
|    |            | stock commercial items of \$2,500 or less, other t |
|    |            | han those specifically excluded. The listing of ex |
|    |            | cluded items can be found in the Procurement Opera |
|    |            | tions Manual, Chapter 2, Section A, Exhibit II-C.  |
+----+------------+----------------------------------------------------+
| 3  | OSP        | # O                                                |
| 20 |            | ther Spare Parts Issue - This category is used to  |
|    |            | record the credit portion of the transfer of items |
|    |            |  from SPS/OPS. The debit portion of the entry will |
|    |            |  use the appropriate category, usually 300 or 340. |
+----+------------+----------------------------------------------------+
| 3  | SPMAT      | # Special Procurements - This c                    |
| 40 |            | ategory is used to record the cost for procurement |
|    |            | s which have one of the following characteristics: |
|    |            |                                                    |
|    |            | 1.  A rental or lease agreement covering off-site  |
|    |            |     activities which are exclusive of any on-site  |
|    |            |     activity (i.e., ship charter, aircraft lease,  |
|    |            |     etc)                                           |
|    |            |                                                    |
|    |            | 2.  An unusually large dollar item including items |
|    |            |     withdrawn from Special Process Spares or Other |
|    |            |     Spare Parts Inventories, costing in excess of  |
|    |            |     \$25,000 per item. (An item is considered a    |
|    |            |     unit usable as purchased or a group of related |
|    |            |     items purchased on one order to form a usable  |
|    |            |     assembly.                                      |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
| #  |            |                                                    |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
| #  |            |                                                    |
| [D |            |                                                    |
| is |            |                                                    |
| tr |            |                                                    |
| ib |            |                                                    |
| ut |            |                                                    |
| ed |            |                                                    |
|  T |            |                                                    |
| ec |            |                                                    |
| hn |            |                                                    |
| ic |            |                                                    |
| al |            |                                                    |
|  S |            |                                                    |
| er |            |                                                    |
| vi |            |                                                    |
| ce |            |                                                    |
| s] |            |                                                    |
| {. |            |                                                    |
| un |            |                                                    |
| de |            |                                                    |
| rl |            |                                                    |
| in |            |                                                    |
| e} |            |                                                    |
+----+------------+----------------------------------------------------+
| ## |            |                                                    |
|  T |            |                                                    |
| he |            |                                                    |
|  f |            |                                                    |
| ol |            |                                                    |
| lo |            |                                                    |
| wi |            |                                                    |
| ng |            |                                                    |
|  r |            |                                                    |
| es |            |                                                    |
| ou |            |                                                    |
| rc |            |                                                    |
| e  |            |                                                    |
| ca |            |                                                    |
| te |            |                                                    |
| go |            |                                                    |
| ri |            |                                                    |
| es |            |                                                    |
|  a |            |                                                    |
| re |            |                                                    |
|  u |            |                                                    |
| se |            |                                                    |
| d  |            |                                                    |
| to |            |                                                    |
|  d |            |                                                    |
| is |            |                                                    |
| tr |            |                                                    |
| ib |            |                                                    |
| ut |            |                                                    |
| e  |            |                                                    |
| la |            |                                                    |
| bo |            |                                                    |
| r  |            |                                                    |
| co |            |                                                    |
| st |            |                                                    |
|  b |            |                                                    |
| as |            |                                                    |
| ed |            |                                                    |
|  u |            |                                                    |
| po |            |                                                    |
| n  |            |                                                    |
| th |            |                                                    |
| e  |            |                                                    |
| La |            |                                                    |
| bo |            |                                                    |
| ra |            |                                                    |
| to |            |                                                    |
| ry |            |                                                    |
|  S |            |                                                    |
| ta |            |                                                    |
| nd |            |                                                    |
| ar |            |                                                    |
| d  |            |                                                    |
| La |            |                                                    |
| bo |            |                                                    |
| r  |            |                                                    |
| ra |            |                                                    |
| te |            |                                                    |
| s. |            |                                                    |
|  A |            |                                                    |
|  l |            |                                                    |
| is |            |                                                    |
| ti |            |                                                    |
| ng |            |                                                    |
|  o |            |                                                    |
| f  |            |                                                    |
| th |            |                                                    |
| e  |            |                                                    |
| St |            |                                                    |
| an |            |                                                    |
| da |            |                                                    |
| rd |            |                                                    |
|  L |            |                                                    |
| ab |            |                                                    |
| or |            |                                                    |
|  r |            |                                                    |
| at |            |                                                    |
| es |            |                                                    |
|  c |            |                                                    |
| an |            |                                                    |
|  b |            |                                                    |
| e  |            |                                                    |
| ac |            |                                                    |
| ce |            |                                                    |
| ss |            |                                                    |
| ed |            |                                                    |
|  t |            |                                                    |
| hr |            |                                                    |
| ou |            |                                                    |
| gh |            |                                                    |
|  t |            |                                                    |
| he |            |                                                    |
|  B |            |                                                    |
| ud |            |                                                    |
| ge |            |                                                    |
| t  |            |                                                    |
| Of |            |                                                    |
| fi |            |                                                    |
| ce |            |                                                    |
|  H |            |                                                    |
| om |            |                                                    |
| e  |            |                                                    |
| pa |            |                                                    |
| ge |            |                                                    |
| .  |            |                                                    |
| No |            |                                                    |
| te |            |                                                    |
| :  |            |                                                    |
| Th |            |                                                    |
| e  |            |                                                    |
| of |            |                                                    |
| fs |            |                                                    |
| et |            |                                                    |
| ti |            |                                                    |
| ng |            |                                                    |
|  c |            |                                                    |
| re |            |                                                    |
| di |            |                                                    |
| t  |            |                                                    |
| to |            |                                                    |
|  t |            |                                                    |
| he |            |                                                    |
|  d |            |                                                    |
| is |            |                                                    |
| tr |            |                                                    |
| ib |            |                                                    |
| ut |            |                                                    |
| io |            |                                                    |
| ns |            |                                                    |
|  i |            |                                                    |
| n  |            |                                                    |
| th |            |                                                    |
| e  |            |                                                    |
| 60 |            |                                                    |
| 0  |            |                                                    |
| se |            |                                                    |
| ri |            |                                                    |
| es |            |                                                    |
|  i |            |                                                    |
| s  |            |                                                    |
| Re |            |                                                    |
| so |            |                                                    |
| ur |            |                                                    |
| ce |            |                                                    |
|  C |            |                                                    |
| at |            |                                                    |
| eg |            |                                                    |
| or |            |                                                    |
| y  |            |                                                    |
| 20 |            |                                                    |
| 5. |            |                                                    |
|    |            |                                                    |
| #  |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Building Trades                                  |
| 00 |            | Shops - This category is used to capture costs rel |
|    |            | ated to the various BNL crafts within the Building |
|    |            |  Trades. These services are purchased at an hourly |
|    |            |  rate by the department requesting these services. |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Building                                         |
| 02 |            | Trades Shops -- Assigned - As with category 600, t |
|    |            | his category is used to capture costs related to t |
|    |            | he various BNL crafts within the Building Trades.  |
|    |            | However, in this case, the department requesting t |
|    |            | he service enters into a binding agreement with Pl |
|    |            | ant Engineering to procure the services of a parti |
|    |            | cular craft for a period of a year or more. The de |
|    |            | partment also assumes the supervisory responsibili |
|    |            | ty for the particular individual. In return, a low |
|    |            | er hourly rate is applied to the procured service. |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # General Labor                                    |
| 03 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Engineering & Construction Labor                 |
| 04 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Central Fabrication Services                     |
| 05 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Copy Service                                     |
| 09 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Glassblowing Services                            |
| 11 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | ORCHG      | # Metallurgical Services                           |
| 12 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Sampling Team Rate                               |
| 14 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Whole Body Count Rate                            |
| 16 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Lost Dosimeter Replacement Rate                  |
| 18 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # TLD Chip (Area & Environmental) Rate             |
| 19 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Ring Dosimeter Rate                              |
| 21 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Basic TLD Badge Rate (B)                         |
| 22 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | ORCHG      | # Medical                                          |
| 32 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Motor Vehicle Recharge                           |
| 33 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Offsite Bioassay                                 |
| 35 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | FSS -- Professional                                |
| 37 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # FSS -- RCT Tech (In-House)                       |
| 38 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # FSS -- RCT Tech (Contractor)                     |
| 39 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # FSS -- RCT Tech OT                               |
| 40 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Environmental Compliance Reps                    |
| 41 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Respirator Cleaning                              |
| 47 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | Waste Mgmt Prof Recharge                           |
| 52 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Waste Mgmt Tech Recharge                         |
| 53 |            |                                                    |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Motor Vehicle Recharge -- Di                     |
| 60 |            | stributed -- this category reflects the department |
|    |            | al redistribution of cost within their organizatio |
|    |            | n for the Motor Vehicle Recharge provided by Staff |
|    |            |  Services. The charge is typically based on a rate |
|    |            |  charged against the department's direct salary, p |
|    |            | aid absence and fringe costs. The credit portion o |
|    |            | f this distribution is also reflected in this cate |
|    |            | gory within the organization's burden cost center. |
+----+------------+----------------------------------------------------+
| 6  | ORCHG      | # Misc Recharge Services - This cat                |
| 80 |            | egory is used to capture cost for miscellaneous di |
|    |            | stributed service rates approved by the Budget Off |
|    |            | ice for which a specific category has not been est |
|    |            | ablished. This category is not to be used for dire |
|    |            | ct salary transfers. Direct salary transfers must  |
|    |            | be handled through the Labor Cost Distribution Sys |
|    |            | tem. As stated in the beginning of this section, t |
|    |            | he offsetting credit is the resource category 205. |
+----+------------+----------------------------------------------------+
| 6  | RECHG      | # Cen                                              |
| 85 |            | tral Recharges -- Distributed -- this category ref |
|    |            | lects the departmental redistribution of cost with |
|    |            | in their organization for various central recharge |
|    |            |  services. The charge is typically based on a rate |
|    |            |  charged against the department's direct salary, p |
|    |            | aid absence and fringe costs. The credit portion o |
|    |            | f this distribution is also reflected in this cate |
|    |            | gory within the organization's burden cost center. |
+----+------------+----------------------------------------------------+
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
| ## |            |                                                    |
|  A |            |                                                    |
| ll |            |                                                    |
| oc |            |                                                    |
| at |            |                                                    |
| io |            |                                                    |
| ns |            |                                                    |
+----+------------+----------------------------------------------------+
| 5  | OALSV      | # Allocated Services -- This category is us        |
| 00 |            | ed to capture cost for miscellaneous allocated ser |
|    |            | vices approved by the Budget Office for which a sp |
|    |            | ecific category has not been established. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | **Allocated Services--Distributed --** this        |
| 01 |            | category reflects the departmental re-distribution |
|    |            | of cost within their organization for the various  |
|    |            | allocated services. The charge is typically based  |
|    |            | on a rate charged against the department's direct  |
|    |            | salary, paid absence and fringe costs. The credit  |
|    |            | portion of this distribution is also reflected in  |
|    |            | this category within the organization's burden     |
|    |            | cost center.                                       |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | # ITD Allocation- this ca                          |
| 02 |            | tegory is used to record the ITD allocation from t |
|    |            | he Information Technology Division (ITD). The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | **ITD Technician Services** - this category is     |
| 03 |            | used to record the cost to users who have          |
|    |            | requested specific technician services. The        |
|    |            | offsetting credit is charged to resource category  |
|    |            | 205.                                               |
+----+------------+----------------------------------------------------+
|    |            |                                                    |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | # Instrume                                         |
| 05 |            | ntation & Calibration Allocation -- this category  |
|    |            | is used to record the cost of the calibration and  |
|    |            | maintenance program for ES&H instrumentation. Acti |
|    |            | vities include: Calibrating, maintaining, or repai |
|    |            | ring ES&H monitoring and ancillary equipment; eval |
|    |            | uating and improving calibration techniques; insta |
|    |            | lling and integrating fixed ES&H monitoring instru |
|    |            | mentation and systems; and developing and maintain |
|    |            | ing calibration procedures and data base. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | # Ground Water Well Monitoring -- th               |
| 06 |            | is category is used to record the monitoring funct |
|    |            | ion of the Laboratory's Ground Water Well Monitori |
|    |            | ng program. It includes the periodic analysis of s |
|    |            | amples taken from wells throughout the site for co |
|    |            | ntamination from historical and active operations. |
|    |            |                                                    |
|    |            | # The offs                                         |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | # Waste Management Allocation - This category      |
| 07 |            | is used to record the cost of the Waste Management |
|    |            |  Allocation from the Environmental Services and Wa |
|    |            | ste Management Division. The offsetting credit is  |
|    |            | charged to resource category 205. This category wa |
|    |            | s available for budgeting within the Budget Submis |
|    |            | sion process during FY02 and became available for  |
|    |            | actual charging effective October 1, 2002 (FY 03). |
+----+------------+----------------------------------------------------+
| 5  | ALOSV      | # Waste Manageme                                   |
| 08 |            | nt Allocation - Distributed - This category is use |
|    |            | d to reflect the departmental re-distribution of t |
|    |            | he Waste Management Allocation within their organi |
|    |            | zation. The re-distribution is typically based on  |
|    |            | a rate charged against the department\'s direct sa |
|    |            | lary, paid absence and fringe costs. The credit po |
|    |            | rtion of this distribution is also reflected in th |
|    |            | is category within the organization\'s burden cost |
|    |            |  center. This category was available for budgeting |
|    |            |  (via allocation process) within the Budget Submis |
|    |            | sion process during FY02 and became available for  |
|    |            | actual charging effective October 1, 2002 (FY 03). |
+----+------------+----------------------------------------------------+
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| ## |            |                                                    |
| #  |            |                                                    |
| Re |            |                                                    |
| co |            |                                                    |
| ve |            |                                                    |
| ri |            |                                                    |
| es |            |                                                    |
|  a |            |                                                    |
| nd |            |                                                    |
|  O |            |                                                    |
| ve |            |                                                    |
| rh |            |                                                    |
| ea |            |                                                    |
| ds |            |                                                    |
+----+------------+----------------------------------------------------+
| 2  | RECOV      | # Internal Cost Recovery -- Th                     |
| 05 |            | is category is used both in the People Soft projec |
|    |            | t costing and budgeting system to record the credi |
|    |            | t portion of distributions of recharge, allocated, |
|    |            |  and organizational burden cost centers as well as |
|    |            |  the material burden allocations processed each mo |
|    |            | nth end. For these cost centers, this category is  |
|    |            | calculated within the Budget system. Therefore, fo |
|    |            | r organizations with miscellaneous internal recove |
|    |            | ries, category 207 has been provided (for budgetin |
|    |            | g purposes only), to record the recovery portion o |
|    |            | f the cost plan for the project. Actual cost recov |
|    |            | ery will continue to be reflected in category 205. |
+----+------------+----------------------------------------------------+
| 2  | RECOV      | # Ext                                              |
| 06 |            | ernal Cost Recovery -- Miscellaneous Cash Recovery |
+----+------------+----------------------------------------------------+
| 7  | OVER       | #                                                  |
| 00 |            |  Organizational Burden -- this category is used to |
|    |            |  distribute the cost of an organization's organiza |
|    |            | tional burden cost center. The charge is based on  |
|    |            | a rate charged against the department's direct sal |
|    |            | ary, paid absence and fringe costs. The credit por |
|    |            | tion of this distribution is reflected in category |
|    |            |  205 within the organization's burden cost center. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Special Organizational Burden -- same as         |
| 01 |            |  category 700 however, organizational cost center  |
|    |            | is at a higher level such as at the Assistant or A |
|    |            | ssociate Laboratory Director (ALD) or at the Busin |
|    |            | ess Operations Manager (BOM) level. The credit por |
|    |            | tion of this distribution is reflected in category |
|    |            |  205 within the organization's burden cost center. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Central Services Distributed -- t                |
| 02 |            | his category reflects the departmental re-distribu |
|    |            | tion of cost within their organization for the var |
|    |            | ious central services. The charge is typically bas |
|    |            | ed on a rate charged against the department's dire |
|    |            | ct salary, paid absence and fringe costs. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # LDRD                                             |
| 05 |            | Burden -- this category is used to record the allo |
|    |            | cation of the LDRD Burden. Only the Budget Office  |
|    |            | is permitted to make adjustments to this category. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # G&A Burden -- this category is used t            |
| 10 |            | o record the allocation of the traditional portion |
|    |            |  of the G&A overhead rate. Only the Budget Office  |
|    |            | is permitted to make adjustments to this category. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Adjs to G&A Burden -- restricted to Budget Offi  |
| 11 |            | ce and Fiscal Office use. This category records ad |
|    |            | justments made to the Traditional G&A burden (i.e. |
|    |            |  adjustments due to the Large Procurement Policy). |
+----+------------+----------------------------------------------------+
| 7  | OVER       | #  Common Support -- this category is used to r    |
| 20 |            | ecord the allocation of the common support portion |
|    |            |  of the G&A overhead rate. Only the Budget Office  |
|    |            | is permitted to make adjustments to this category. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Adjs to Co                                       |
| 21 |            | mmon Support Burden - restricted to Budget Office  |
|    |            | and Fiscal Office use. This category records adjus |
|    |            | tments made to the Common Support G&A burden (i.e. |
|    |            |  adjustments due to the Large Procurement Policy). |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Site Support - S&S - this category is us         |
| 22 |            | ed to charge the Safeguards and Security Program a |
|    |            | ssessment to the WFO, NFA, OTHER, and WN projects. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # IGPP                                             |
| 25 |            | Burden -- this category is used to record the allo |
|    |            | cation of the IGPP Burden. Only the Budget Office  |
|    |            | is permitted to make adjustments to this category. |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Procurement -                                    |
| 45 |            |  this category is used to record the allocation of |
|    |            |  the material burden rate. Only the Budget Office  |
|    |            | is permitted to make adjustments to this category. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 7  | OVER       | # Adjs to Procurement Burden - restricted to Budg  |
| 46 |            | et Office and Fiscal Office use. This category rec |
|    |            | ords adjustments made to the Material burden (i.e. |
|    |            |  adjustments due to the Large Procurement Policy). |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
|  C |            |                                                    |
| ap |            |                                                    |
| it |            |                                                    |
| al |            |                                                    |
|  E |            |                                                    |
| qu |            |                                                    |
| ip |            |                                                    |
| me |            |                                                    |
| nt |            |                                                    |
|    |            |                                                    |
| #  |            |                                                    |
|  T |            |                                                    |
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| &A |            |                                                    |
|  i |            |                                                    |
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| ch |            |                                                    |
| ar |            |                                                    |
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| ur |            |                                                    |
| de |            |                                                    |
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| co |            |                                                    |
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| .  |            |                                                    |
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| ac |            |                                                    |
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| al |            |                                                    |
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| os |            |                                                    |
| t  |            |                                                    |
| of |            |                                                    |
|  t |            |                                                    |
| he |            |                                                    |
|  c |            |                                                    |
| ap |            |                                                    |
| it |            |                                                    |
| al |            |                                                    |
|  e |            |                                                    |
| qu |            |                                                    |
| ip |            |                                                    |
| me |            |                                                    |
| nt |            |                                                    |
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| s  |            |                                                    |
| NO |            |                                                    |
| T  |            |                                                    |
| bu |            |                                                    |
| rd |            |                                                    |
| en |            |                                                    |
| ed |            |                                                    |
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| h  |            |                                                    |
| G& |            |                                                    |
| A. |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | Hi Value -- Shop Equipment                         |
| 00 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Motor Vehicle                        |
| 10 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Heavy Mobile Equipment               |
| 20 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Laboratory Equipment                 |
| 25 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Admin/Protect Equipment              |
| 30 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Computer Equipment                   |
| 40 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Hospital/Medical Equipment           |
| 50 |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Hi Value -- Miscellaneous Equipment              |
| 60 |            |                                                    |
+----+------------+----------------------------------------------------+
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 4  | CAPEQ      | # Capital Equipment (Non-DOE Programs) --          |
| 75 |            | This category must be used for the procurement of  |
|    |            | equipment with other than DOE funds and would othe |
|    |            | rwise meet the requirements for tagging of Capital |
|    |            |  Equipment. Only material burden is charged on the |
|    |            |  cost of the capital equipment and G&A is charged  |
|    |            | only on the material burden cost. The actual cost  |
|    |            | of the capital equipment is NOT burdened with G&A. |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
| Ot |            |                                                    |
| he |            |                                                    |
| r  |            |                                                    |
| Di |            |                                                    |
| re |            |                                                    |
| ct |            |                                                    |
|  C |            |                                                    |
| os |            |                                                    |
| ts |            |                                                    |
+----+------------+----------------------------------------------------+
| 4  | SPCHG      | # Space Charge-Direct - this categ                 |
| 80 |            | ory is used to record the space charge allocation  |
|    |            | from the Plant Engineering Division (EP). The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 4  | SPCHG      | **Space Charge-Distributed** - this category       |
| 81 |            | reflects the departmental re-distribution of cost  |
|    |            | within their organization for the space charge     |
|    |            | allocation provided by the Plant Engineering       |
|    |            | Division. The charge is typically based on a rate  |
|    |            | charged against the department's direct salary,    |
|    |            | paid absence and fringe costs. The credit portion  |
|    |            | of this distribution is also reflected in this     |
|    |            | category within the organization's burden cost     |
|    |            | center.                                            |
+----+------------+----------------------------------------------------+
| 4  | SPCHG      | **Fuel Charge** - Since fuel oil is the most       |
| 85 |            | volatile/variable component of                     |
|    |            |                                                    |
|    |            | the space pool, a decision was made to break out   |
|    |            | the fuel component                                 |
|    |            |                                                    |
|    |            | from the normal space charge. Any increase or      |
|    |            | decrease in the space                              |
|    |            |                                                    |
|    |            | related rates can then be easily attributed to the |
|    |            | appropriate                                        |
|    |            |                                                    |
|    |            | components (core space versus fuel). The fuel      |
|    |            | charge will be processed                           |
|    |            |                                                    |
|    |            | monthly through a flat rate utilizing categories   |
|    |            | 480 and 481 as the                                 |
|    |            |                                                    |
|    |            | basis for the calculation. The actual charge will  |
|    |            | be posted to category                              |
|    |            |                                                    |
|    |            | 485\. This category will be assessed the same G&A  |
|    |            | as categories                                      |
|    |            |                                                    |
|    |            | > 480 and 481.                                     |
+----+------------+----------------------------------------------------+
| 4  | SPCHG      | **Deferred Maintenance Charge (DMR**)- DMR is a    |
| 86 |            | DOE initiative to reduce the infrastructure        |
|    |            | maintenance backlog at DOE Labs. This category is  |
|    |            | used to record the allocation of the DMR charge.   |
|    |            | The DMR charge is processed monthly through a flat |
|    |            | rate utilizing categories 480 and 481 as the basis |
|    |            | for the calculation. The actual charge will be     |
|    |            | posted to category 486 and will be assessed the    |
|    |            | same GA as categories 480 and 481. The offset is   |
|    |            | category 205 of the DMR cost center**.**           |
+----+------------+----------------------------------------------------+
| 4  | RESMA      | # Cold Neutron Moderator -- This category is us    |
| 90 |            | ed to distribute the cost of this device. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 4  | RESMA      | # Tandem Van De Graaff -- This category is us      |
| 91 |            | ed to distribute the cost of this device. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 4  | RESMA      | # 60 inch Cyclotron -- This category is us         |
| 92 |            | ed to distribute the cost of this device. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 4  | RESMA      | # Other R                                          |
| 93 |            | esearch Machines -- This category is used to distr |
|    |            | ibute the cost of research machines for which a sp |
|    |            | ecific category has not been established. The offs |
|    |            | etting credit is charged to resource category 205. |
+----+------------+----------------------------------------------------+
| 7  | FCR        | # Full Cost Recovery (FCR) -- Non Federal          |
| 40 |            |                                                    |
|    | FCR        | **Full Cost Recovery (FCR) -- Federal**            |
| 7  |            |                                                    |
| 41 |            | # The Laboratory is required to char               |
|    |            | ge "full cost recovery" for all work performed aga |
|    |            | inst other than DOE research programs. These costs |
|    |            |  will be classified as Non-fund costs and will be  |
|    |            | reflected in either category 740 or 741 based on t |
|    |            | he classification of the sponsoring agency. The fu |
|    |            | ll cost rate for non-DOE programs is prescribed by |
|    |            |  DOE and is applied to total costs, including G&A. |
|    |            |                                                    |
|    |            | DOE removes the funds for the FCR component from   |
|    |            | the total funding provided to BNL by other federal |
|    |            | agencies. BNL is only provided with the net        |
|    |            | funding. Therefore, these categories must be       |
|    |            | excluded when analyzing the cost plans and         |
|    |            | Year-to-date expenditures of this type of project. |
+----+------------+----------------------------------------------------+
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| #  |            |                                                    |
|  B |            |                                                    |
| ud |            |                                                    |
| ge |            |                                                    |
| t  |            |                                                    |
| Sy |            |                                                    |
| st |            |                                                    |
| em |            |                                                    |
|  o |            |                                                    |
| r  |            |                                                    |
| Bu |            |                                                    |
| dg |            |                                                    |
| et |            |                                                    |
|  O |            |                                                    |
| ff |            |                                                    |
| ic |            |                                                    |
| e  |            |                                                    |
| Re |            |                                                    |
| la |            |                                                    |
| te |            |                                                    |
| d  |            |                                                    |
| Re |            |                                                    |
| so |            |                                                    |
| ur |            |                                                    |
| ce |            |                                                    |
| s  |            |                                                    |
| Ca |            |                                                    |
| te |            |                                                    |
| go |            |                                                    |
| ri |            |                                                    |
| es |            |                                                    |
+----+------------+----------------------------------------------------+
| 1  | MODC       | # Approved Admin Transfers -                       |
| 64 |            | - used strictly by the Budget Office to record spe |
|    |            | cial transfers to address split funding and DOE in |
|    |            | itiated recasting of B&R numbers, Fund types, etc. |
+----+------------+----------------------------------------------------+
| 2  | RECOV      | # Direct Cost Recovery --                          |
| 07 |            |  This category was established for use by those or |
|    |            | ganizations (other than recharge, allocated and or |
|    |            | ganizational burden cost centers) that have miscel |
|    |            | laneous recoveries as part of their cost plan. Thi |
|    |            | s category will permit those organizations to reco |
|    |            | rd the miscellaneous recovery portion of their cos |
|    |            | t plan within the budgeting system. Actual cost re |
|    |            | covery will continue to be reflected in category 2 |
|    |            | 05. Cost should not be reflected in this category. |
+----+------------+----------------------------------------------------+
| 6  | RESRV      | # Funds Pending Deob                               |
| 98 |            |  -- This category is used to record funds that are |
|    |            |                                                    |
|    |            | Pending de-obligation. Cost should not be          |
|    |            | reflected in this category.                        |
+----+------------+----------------------------------------------------+
| 6  | RESRV      | # Reserve - This c                                 |
| 99 |            | ategory is used when a department has funds that w |
|    |            | ill be spent during the current fiscal year, but i |
|    |            | s uncertain as to the distribution of funds within |
|    |            |  the categories. Those funds are budgeted in this  |
|    |            | category until such time as the department include |
|    |            | s them in its cost plan or moves them to carry for |
|    |            | ward. The Budget System applies G&A to this catego |
|    |            | ry. Cost should not be reflected in this category. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 7  | RCALC      | # BUD-Indirect rate recalc adjs - This category i  |
| 70 |            | s used to temporarily record the periodic rate cha |
|    |            | nges (organizational and/or lab-wide) that occur w |
|    |            | ithin the various laboratory department/divisions. |
|    |            |  Typically, a rate is changed so close to the end  |
|    |            | of the monthly accounting period that the departme |
|    |            | nts do not have sufficient time to re-budget their |
|    |            |  projects accordingly. Therefore, when an organiza |
|    |            | tional or laboratory-wide rate is changed, the sys |
|    |            | tem temporarily records the delta in this category |
|    |            |  to allow the departments/divisions sufficient tim |
|    |            | e to re-budget the rate change. This works only if |
|    |            |  the security access is provided for this feature. |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # New Funding --                                   |
| 00 |            |  BNL - This category is used by the Budget System  |
|    |            | to transfer the new funding from the Budget Execut |
|    |            | ion system to project costing. New Funding represe |
|    |            | nts funds received during the current fiscal year. |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # New Funding -- Full                              |
| 01 |            | Cost Recovery - This category is used by the Budge |
|    |            | t System to transfer the "New Funding -- Full Cost |
|    |            |  Recover" from the Budget Execution system to proj |
|    |            | ect costing. "New Funding -- Full Cost Recovery" r |
|    |            | epresents the Full Cost Recovery component of the  |
|    |            | new funds received during the current fiscal year. |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # Total New F                                      |
| 02 |            | unds - This category is used by the Budget System  |
|    |            | to transfer the total of Categories 800 and 801 fr |
|    |            | om the Budget Execution system to project costing. |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # Carry O                                          |
| 05 |            | ver -- BNL - This category is used by the Budget S |
|    |            | ystem to transfer the Carry Over from the Budget E |
|    |            | xecution system to project costing. Carry Over rep |
|    |            | resents uncosted funds from the prior fiscal year. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # Carry Over -                                     |
| 06 |            | - Full Cost Recovery - This category is used by th |
|    |            | e Budget System to transfer the "Carry Over -- Ful |
|    |            | l Cost Recovery" from the Budget Execution system  |
|    |            | to project costing. "Carry Over -- Full Cost Recov |
|    |            | ery" represents the Full Cost Recovery component o |
|    |            | f the Carry Over funds from the prior fiscal year. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # Total Carry                                      |
| 07 |            | Over - This category is used by the Budget System  |
|    |            | to transfer the total of Categories 805 and 806 fr |
|    |            | om the Budget Execution system to project costing. |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 8  | BUD        | # Expected Contrac                                 |
| 10 |            | t Mod - This category is used by the Budget System |
|    |            |  to transfer the "Expected Contract Mod" from the  |
|    |            | Budget Execution system to project costing. "Expec |
|    |            | ted Contract Mod" represents funds that the Depart |
|    |            | ments/Divisions can reasonably expect to receive f |
|    |            | rom their sponsors during the current fiscal year. |
+----+------------+----------------------------------------------------+
| 8  | BUD        | **New Funds -- Unassigned** - The purpose of this  |
| 15 |            | category will be to temporarily collect the        |
|    |            | unassigned values to New Funding. It represents    |
|    |            | the difference between New Funding and the cost    |
|    |            | plan carry forward that has not been released by   |
|    |            | the departments. It will help to properly reflect  |
|    |            | the Funds available on the bottom portion of the   |
|    |            | monthly B&Es and keep that information static for  |
|    |            | the period of representation. This category will   |
|    |            | be transparent to the user community. It is needed |
|    |            | in the system background in order to run a         |
|    |            | particular routine for the Budget System.          |
+----+------------+----------------------------------------------------+
| 9  | SCIEN      | **Paid Absence Credits** - This category is used   |
| 04 |            | to record Paid Absence Revenue earned from direct  |
|    | PROF       | salary costs within the Scientific, Professional,  |
|    |            | Management, Union and Tech Salary Classifications. |
|    | MGTAD      | The Paid Absence burden is not applied on Shift    |
|    |            | Salary, Overtime Premium and Base Overtime salary. |
|    | TECH       |                                                    |
|    |            | #                                                  |
|    | UNION      |                                                    |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | **Vacation Expense - Adjustment -** This category  |
| 06 |            | is used to record the cost related to the          |
|    |            | reevaluation of the Accrued Vacation Liability.    |
|    |            | Effective October 1, 2002, the resource type will  |
|    |            | be changed fromSCIEN, PROF, MGTAD, TECH and UNION  |
|    |            | to FRNGE.                                          |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | **Consulting Expenses for Postretirement Valuation |
| 07 |            | -** This category is used to record the consulting |
|    |            | costs for the valuation of Postretirement Medical  |
|    |            | performed annually by Aon Consulting. This         |
|    |            | valuation is required by FASB 106.                 |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Vanguard -- Emp                                  |
| 08 |            | loyer Contribution - This category is used to reco |
|    |            | rd the employer\'s retirement contribution to Vang |
|    |            | uard. The laboratory contributes to the designated |
|    |            |  retirement account of each enrolled employee the  |
|    |            | appropriate distribution elected by the employee.  |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Fidelity - Emp                                   |
| 09 |            | loyer Contribution - This category is used to reco |
|    |            | rd the employer\'s retirement contribution to Fide |
|    |            | lity. The laboratory contributes to the designated |
|    |            |  retirement account of each enrolled employee the  |
|    |            | appropriate distribution elected by the employee.  |
|    |            |                                                    |
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | #  Dental Plan - thi                               |
| 10 |            | s category is used to record dental expenses for t |
|    |            | he Easter Benefit Dental (EB) plan. Dental expense |
|    |            | s include weekly payments, monthly administration  |
|    |            | fees offset by withholding and COBRA requirements. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Sick Leave Buy Back - This categ                 |
| 12 |            | ory is used to record a reimbursement to nonexempt |
|    |            |  employees for a portion of their unused sick leav |
|    |            | e (in excess of 108 days). Eligible employees are  |
|    |            | reimbursed 25% of their unused sick leave balance. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # NYS Unemployment Insurance - This ca             |
| 13 |            | tegory is used to record the employer\'s New York  |
|    |            | State and Federal Unemployment Insurance payments. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Insurance - Worker\'s Compensatio                |
| 14 |            | n - This category is used to record worker\'s comp |
|    |            | ensation payments to Liberty Mutual. Workers\' Com |
|    |            | pensation assures that employees are compensated t |
|    |            | o some extent for losses incurred as a result of i |
|    |            | njuries or illnesses related to employment, includ |
|    |            | ing loss of earnings and related medical expenses. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Insurance - Grou                                 |
| 15 |            | p Life - This category is used to record basic gro |
|    |            | up life insurance expenses for eligible employees. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # TIAA/CREF Emp                                    |
| 16 |            | loyer Contribution - This category is used to reco |
|    |            | rd the employer\'s retirement contribution to TIAA |
|    |            | /CREF. The laboratory contributes to the designate |
|    |            | d retirement account of each enrolled employee the |
|    |            |  appropriate distribution elected by the employee. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | **CIGNA Behavioral Health --** This category is    |
| 17 |            | used to record the contract cost with CIGNA        |
|    |            | related to the Mental Health Services provided     |
|    |            | on-site.                                           |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Insurance - Employers Share FIC                  |
| 18 |            | A - This category is used to record the Employer\' |
|    |            | s portion of the Social Security and Medicare tax. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Medical Plan - This                              |
| 19 |            | category is used to record medical expenses for th |
|    |            | e CIGNA Medical Plan. Medical expenses include wee |
|    |            | kly payments and quarterly premium payments offset |
|    |            |  by employee withholding and COBRA reimbursements. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Insurance Disability - This category is          |
| 20 |            | used to record disability insurance. Disability in |
|    |            | surance provides income protection, at 60% base pa |
|    |            | y, to covered employees who are unable to work bec |
|    |            | ause of a disability, caused by illness or injury. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Flex Benefit Admin Fee -                         |
| 21 |            | This category is used to record expenses paid to a |
|    |            |  third party to administer the Health Care and Dep |
|    |            | endent Day Care Flexible Benefit Plans. The plan c |
|    |            | osts include maintaining a checking account, proce |
|    |            | ssing claim forms, sending out payments, answering |
|    |            |  inquiries and preparing monthly activity reports. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Me                                               |
| 22 |            | dical Insurance - Health Maintenance Organizations |
|    |            |  - This category is used to record medical expense |
|    |            | s for the Health Maintenance Organizations (HMOs). |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Insurance Credits - This category is used to     |
| 23 |            | record Fringe Benefits Revenue earned from direct  |
|    |            | salary costs within the Scientific, Professional,  |
|    |            | Management, Union and Tech Salary Classifications. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # CIGNA Dental Plan - This category is used to r   |
| 24 |            | ecord Dental expenses for the CIGNA Dental Plans.  |
|    |            | Dental expenses include weekly payments, monthly a |
|    |            | dministration fees offset by employee withholding. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Severance                                        |
| 25 |            |  Pay - this category is used to record severance p |
|    |            | ayments. The severance pay benefit is designed to  |
|    |            | assist active regular employees, workingat least h |
|    |            | alf time, whose earnings are unexpectedly cancelle |
|    |            | d by layoff. Extraordinary severance due to progra |
|    |            | m termination is borne by the appropriate program. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Adoption Assistance Policy -                     |
| 26 |            | This category is used to record adoption expenses. |
|    |            |  The adoption assistance policy provides eligible  |
|    |            | employees financial assistance for certain expense |
|    |            | s related to adoption of an unrelated minor child. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Tuition Refunds - This category i                |
| 27 |            | s used to record tuition expenses for regular full |
|    |            | -time and part-time eligible employees who success |
|    |            | fully complete an approved formal course of study. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | **Retiree Mementos -** This category is used to    |
| 28 |            | record photography, printing, graphic design,      |
|    |            | building trades labor and materials for the        |
|    |            | Retiree Package, which includes a retirement       |
|    |            | photograph, a video of BNL and a retirement        |
|    |            | plaque.                                            |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Catastrophic                                     |
| 30 |            | Insurance -- This insurance expense limits maximum |
|    |            |  laboratory exposure on individual medical claims. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Prudential Life                                  |
| 40 |            | Insurance -- This category is used to record basic |
|    |            |  group life insurance expenses for eligible employ |
|    |            | ees. Effective January 2005, the laboratory change |
|    |            | d life insurance vendors from CIGNA to Prudential. |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Prudential Disability In                         |
| 50 |            | surance -- This category is used to record disabil |
|    |            | ity insurance. Disability insurance provides incom |
|    |            | e protection, at 60% of base pay to employees who  |
|    |            | are unable to work because of a disability, caused |
|    |            |  by illness or injury. The laboratory changed disa |
|    |            | bility insurance vendors from CIGNA to Prudential. |
+----+------------+----------------------------------------------------+
|    |            | #                                                  |
+----+------------+----------------------------------------------------+
| 9  | FRNGE      | # Vytra PPO -- Includes me                         |
| 60 |            | dical claims costs, related taxes and withholdings |
|    |            |  related to the new Vytra PPO self-insured policy. |
+----+------------+----------------------------------------------------+
|    |            | #                                                  |
+----+------------+----------------------------------------------------+

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