+------+-----+----+-------------------+-------------------------------+
| 0    | PY  |    | FY 97 Opening     | Balance sheet account         |
| 1000 | BAL |    | Balance           | balances transferred from the |
|      |     |    |                   | legacy system when PeopleSoft |
|      |     |    |                   | was implemented in FY98.      |
+------+-----+----+-------------------+-------------------------------+
| 0    | BA  | 61 | Billings          | Used for billing entries      |
| 2000 | LAN | 95 |                   | generated by the Billing and  |
|      |     | 00 |                   | Accounts Receivable system.   |
|      |     |    |                   | Generally, this resource      |
|      |     |    |                   | category is used for WFO      |
|      |     |    |                   | billing entries, but it can   |
|      |     |    |                   | also indicate miscellaneous   |
|      |     |    |                   | billings.                     |
+------+-----+----+-------------------+-------------------------------+
| 0    | MR  | 61 | Miscellaneous     | To record transactions which  |
| 3000 | CPT | 91 | Funds Received    | result from the deposit of    |
|      |     | 00 |                   | miscellaneous checks into     |
|      |     |    |                   | LBNL\'s bank account.         |
+------+-----+----+-------------------+-------------------------------+
| 0    | MR  | 29 | Gifts Received    | To record monetary donations  |
| 5000 | CPT | 93 |                   | to LBNL held for future use.  |
|      |     | 05 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 0    | MR  |    | Interest Earned   | To record interest earned on  |
| 6000 | CPT |    |                   | late payment of bills by      |
|      |     |    |                   | Laboratory customers.         |
|      |     |    |                   | Interest earned is received   |
|      |     |    |                   | by LBNL and then transferred  |
|      |     |    |                   | to DOE's account with the     |
|      |     |    |                   | U.S. Treasury.                |
+------+-----+----+-------------------+-------------------------------+
| 0    | BA  | 61 | Misc Funds Billed | To credit costs that LBNL is  |
| 8000 | LAN | 91 |                   | recovering through a          |
|      |     | 00 |                   | miscellaneous billing. This   |
|      |     |    |                   | is the offset to the accounts |
|      |     |    |                   | receivable entry for          |
|      |     |    |                   | miscellaneous billing.        |
+------+-----+----+-------------------+-------------------------------+
| 0    | PR  | 61 | Procurement       | Cost of the Laboratory's      |
| 9000 | BDN | 70 | Burden            | Central Procurement, Accounts |
|      |     | 00 |                   | Payable, and Materials        |
|      |     |    |                   | handling functions. These     |
|      |     |    |                   | costs are allocated over the  |
|      |     |    |                   | cost of centrally procured    |
|      |     |    |                   | materials and services.       |
+------+-----+----+-------------------+-------------------------------+
| 0    | PR  | 61 | Procurement       | Collection account for the    |
| 9500 | BDN | 80 | Burden Recovery   | Procurement burden.           |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 1    | MA  | 61 | Stores Issues and | To record materials issued    |
| 0000 | TRL | 40 | Returns           | from, or returned to LBNL     |
|      |     | 10 |                   | Central Supply (Stores).      |
+------+-----+----+-------------------+-------------------------------+
| 1    | BA  | 17 | Plant & Equipment | To record the capitalization  |
| 2000 | LAN | 20 | Current Year      | of plant and equipment that   |
|      |     | 11 | Capitalization    | was done in the current       |
|      |     |    |                   | fiscal year.                  |
+------+-----+----+-------------------+-------------------------------+
| 1    | MX  | 61 | C                 | To record payments made for   |
| 3000 | BUR | 60 | onference/Meeting | conferences and off-site      |
|      |     | 00 | Expense           | meetings.                     |
+------+-----+----+-------------------+-------------------------------+
| 1    | RE  | 61 | Vehicle Recharge  | To record the cost of         |
| 4000 | CHR | 70 |                   | Laboratory Motor Pool vehicle |
|      |     | 00 |                   | usage by employees using them |
|      |     |    |                   | in the performance of their   |
|      |     |    |                   | jobs. The costs consist of    |
|      |     |    |                   | motor pool payroll costs,     |
|      |     |    |                   | materials, supplies, GSA      |
|      |     |    |                   | vehicle lease costs, travel,  |
|      |     |    |                   | training and other            |
|      |     |    |                   | administrative expenses of    |
|      |     |    |                   | the Facilities Department     |
|      |     |    |                   | vehicle fleet and operations. |
|      |     |    |                   | These costs are allocated     |
|      |     |    |                   | based on miles driven plus a  |
|      |     |    |                   | flat fee.                     |
+------+-----+----+-------------------+-------------------------------+
| 1    | RE  | 61 | Vehicle Recharge  | To record the amount          |
| 4500 | COV | 80 | Recovery          | collected from vehicle users  |
|      |     | 00 |                   | by the vehicle recharge.      |
+------+-----+----+-------------------+-------------------------------+
| 1    | RE  | 61 | Facility Recharge | To distribute the cost of     |
| 5000 | CHR | 70 |                   | Facilities operations,        |
|      |     | 00 |                   | planning and maintenance to   |
|      |     |    |                   | facility users over them      |
|      |     |    |                   | amount of space occupied. It  |
|      |     |    |                   | is also used by MSD to        |
|      |     |    |                   | distribute the cost of        |
|      |     |    |                   | maintaining their scientific  |
|      |     |    |                   | facilities to users.          |
+------+-----+----+-------------------+-------------------------------+
| 1    | RE  | 61 | Facility Recharge | To record the amount          |
| 5500 | COV | 80 | Recovery          | collected from facility users |
|      |     | 00 |                   | by the facility recharge.     |
+------+-----+----+-------------------+-------------------------------+
| 1    | RE  | 61 | Building Manager  | To distribute building        |
| 6000 | CHR | 70 | Recharge          | manager costs to building     |
|      |     | 00 |                   | occupants.                    |
+------+-----+----+-------------------+-------------------------------+
| 1    | RE  | 61 | Building Manager  | To record the amount          |
| 6500 | COV | 80 | Recharge Recovery | collected from building       |
|      |     | 00 |                   | occupants by the building     |
|      |     |    |                   | manager recharge.             |
+------+-----+----+-------------------+-------------------------------+
| 1    | MX  | 61 | Petty Cash        | To record purchases made      |
| 7000 | BUR | 60 |                   | using petty cash funds.       |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Advertising       | To record allowable           |
| A000 | VCS | 30 |                   | advertising costs,            |
|      |     | 20 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Consultant Fees   | Costs of consultant           |
| C000 | VCS | 30 |                   | agreements and personal       |
|      |     | 20 |                   | service agreements.           |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Employment Agency | To record employment agency   |
| E000 | VCS | 30 |                   | costs.                        |
|      |     | 20 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Recruiting -- Job | To record the cost of job     |
| F000 | VCS | 30 | Fairs             | fairs incurred while          |
|      |     | 20 |                   | recruiting for LBNL           |
|      |     |    |                   | positions.                    |
+------+-----+----+-------------------+-------------------------------+
| 2    | MX  | 61 | Attorney Fees     | To record legal fees.         |
| H000 | BUR | 60 |                   |                               |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | MX  | 61 | Grievances        | To record costs incurred by   |
| G000 | BUR | 60 |                   | LBNL during the employee      |
|      |     | 00 |                   | grievance process.            |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Contract          | To record the cost of         |
| R000 | VCS | 30 | Recruiters        | contract recruiters.          |
|      |     | 20 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | UT  | 61 | Other Utilities   | To record the cost of         |
| U000 | ILY | 50 |                   | utilities that is not         |
|      |     | 00 |                   | recharged to users.           |
+------+-----+----+-------------------+-------------------------------+
| 2    | MX  | 61 | Services and      | To record the costs of        |
| W000 | BUR | 60 | Retirement Awards | employee service and          |
|      |     | 00 |                   | retirement awards.            |
+------+-----+----+-------------------+-------------------------------+
| 2    | MA  | 61 | Blanket Order     | To record blanket PO's for    |
| 0000 | TRL | 40 | Procurements -    | materials and supplies        |
|      |     | 10 | Material          |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Blanket Order     | To record blanket PO's for    |
| 1000 | VCS | 30 | Procurements -    | services                      |
|      |     | 20 | Services          |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Consultants and   | Cost of consultant agreements |
| 2000 | VCS | 30 | Personal Service  | and personal service          |
|      |     | 20 | Agreements        | agreements                    |
+------+-----+----+-------------------+-------------------------------+
| 2    | MA  | 61 | Regular           | To record purchase order      |
| 3000 | TRL | 40 | Procurements --   | transactions for supplies,    |
|      |     | 10 | Material          | materials, and equipment.     |
+------+-----+----+-------------------+-------------------------------+
| 2    | LA  | 61 | Campus Personnel  | To record the cost of         |
| 4000 | BOR | 10 | Orders            | ordering UC campus personnel. |
|      |     | 20 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 2    | SR  | 61 | Regular           | To record purchase order      |
| 5000 | VCS | 30 | Procurements -    | transactions for Services and |
|      |     | 20 | Services          | Subcontracts                  |
+------+-----+----+-------------------+-------------------------------+
| 2    | PR  | 61 | Procurement Card  | To record procurement         |
| 6000 | OCD | 40 |                   | transactions from credit card |
|      |     | 10 |                   | purchases                     |
+------+-----+----+-------------------+-------------------------------+
| 2    | MX  | 61 | Freight           | To record costs of incoming   |
| 9000 | BUR | 40 |                   | or outgoing freight           |
|      |     | 30 |                   | transactions including        |
|      |     |    |                   | Federal Express.              |
+------+-----+----+-------------------+-------------------------------+
| 3    | MX  | 61 | Off-Site Training | To record payments for        |
| 0000 | BUR | 60 | Expenses          | off-site training expenses    |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 3    | MX  | 61 | In-House Training | To record payments related to |
| 0200 | BUR | 60 | Expenses          | training offered on site      |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 3    | MX  | 61 | Miscellaneous     | To record general and         |
| 1000 | BUR | 60 | Expenses          | miscellaneous cost that is    |
|      |     | 00 |                   | not specifically identifiable |
|      |     |    |                   | to any other resource         |
|      |     |    |                   | category.                     |
+------+-----+----+-------------------+-------------------------------+
| 3    | MX  | 61 | Miscellaneous --  | To record the cost of         |
| 1200 | BUR | 60 | Working Meals     | providing properly authorized |
|      |     | 00 |                   | working meals                 |
+------+-----+----+-------------------+-------------------------------+
| 3    | RE  | 61 | Misc. Recoveries  | To record recoveries of costs |
| 1500 | COV | 80 |                   | previously incurred for       |
|      |     | 00 |                   | various reasons               |
+------+-----+----+-------------------+-------------------------------+
| 3    | MX  | 61 | Sales Tax         | To record sales tax payments  |
| 2000 | BUR | 40 |                   | to various states             |
|      |     | 30 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 3    | RE  | 61 | Animal Care       | Life Sciences Division labor  |
| 3000 | CHR | 70 |                   | cost, materials, supplies,    |
|      |     | 00 |                   | travel, training and other    |
|      |     |    |                   | administrative expenses       |
|      |     |    |                   | related to the care and       |
|      |     |    |                   | feeding of the various        |
|      |     |    |                   | animals in the animal colony. |
|      |     |    |                   | Costs are distributed based   |
|      |     |    |                   | on the number of various      |
|      |     |    |                   | types of animals.             |
+------+-----+----+-------------------+-------------------------------+
| 3    | RE  | 61 | Animal Care       | Collections for the Animal    |
| 3500 | COV | 80 | Recovery          | Care Recharge.                |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 3    | CO  | 61 | Stipends          | To record additional          |
| 5000 | MPX | 10 |                   | compensation that is either   |
|      |     | 30 |                   | be an allowance to offset     |
|      |     |    |                   | certain expenses or           |
|      |     |    |                   | compensation for services. A  |
|      |     |    |                   | stipend can be a one time     |
|      |     |    |                   | fixed payment or fix ed sum   |
|      |     |    |                   | paid periodically (or         |
|      |     |    |                   | regularly).                   |
+------+-----+----+-------------------+-------------------------------+
| 3    | CO  | 61 | Honoraria         | Payment of an award granted   |
| 6000 | MPX | 10 |                   | in recognition of a           |
|      |     | 30 |                   | short-term service (such as a |
|      |     |    |                   | lecture or seminar), on which |
|      |     |    |                   | custom or propriety forbids a |
|      |     |    |                   | price to be set. Typically,   |
|      |     |    |                   | an honorarium is paid to      |
|      |     |    |                   | guest lecturers or experts    |
|      |     |    |                   | for a one-time or brief       |
|      |     |    |                   | engagement at the Laboratory. |
|      |     |    |                   | Honorarium payments are not   |
|      |     |    |                   | to be made in lieu of a       |
|      |     |    |                   | reimbursement for expenses    |
|      |     |    |                   | (including travel).           |
+------+-----+----+-------------------+-------------------------------+
| 3    | MR  | 29 | C                 | Registration fees from        |
| 8000 | CPT | 93 | onference/Meeting | conference attendees;         |
|      |     | 03 | Income            | exhibitor fees from vendors   |
|      |     |    |                   | paying to display their       |
|      |     |    |                   | products; sponsorship funds   |
|      |     |    |                   | from the organization         |
|      |     |    |                   | sponsoring the conference (in |
|      |     |    |                   | full or part).                |
+------+-----+----+-------------------+-------------------------------+
| 3    | BUR | 61 | Technology        | Cost of coordinating and      |
| 9000 | RTT | 70 | Transfer Burden   | administering CRADA's and     |
|      |     | 00 |                   | other technology transfer     |
|      |     |    |                   | activities funded by B&R      |
|      |     |    |                   | KJ02, DOE Energy Research     |
|      |     |    |                   | Laboratory Technology         |
|      |     |    |                   | Transfer. Allocated over the  |
|      |     |    |                   | cost of the KJ02 program.     |
+------+-----+----+-------------------+-------------------------------+
| 3    | BU  | 61 | Technology        | Collection account for the    |
| 9500 | REC | 80 | Transfer Burden   | Technology Transfer Burden.   |
|      |     | 00 | recovery          |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | TR  | 61 | Confer            | A fee charged to conference   |
| C000 | AVL | 20 | ence/registration | attendees to help offset the  |
|      |     | 00 | fees              | costs of hosting the          |
|      |     |    |                   | conference. Conference fees   |
|      |     |    |                   | for allowable expenses and    |
|      |     |    |                   | unallowable expenses must be  |
|      |     |    |                   | collected separately.         |
+------+-----+----+-------------------+-------------------------------+
| 4    | TR  | 61 | Local             | Payments to employees for     |
| L000 | AVL | 20 | Miscellaneous     | properly authorized local     |
|      |     | 00 | Travel            | travel expenses (e.g.         |
|      |     |    |                   | mileage, parking, tolls,      |
|      |     |    |                   | etc.).                        |
+------+-----+----+-------------------+-------------------------------+
| 4    | MX  | 61 | Relocation        | To record all costs           |
| R000 | GAT | 20 |                   | associated with relocating an |
|      |     | 00 |                   | employee to another work      |
|      |     |    |                   | location while working on     |
|      |     |    |                   | Laboratory business.          |
+------+-----+----+-------------------+-------------------------------+
| 4    | MX  | 61 | Subsistence/Guest | To record subsistence         |
| S000 | GAT | 20 | Travel            | payments to LBNL guests/ to   |
|      |     | 00 |                   | record guest travel expense   |
|      |     |    |                   | reimbursements                |
+------+-----+----+-------------------+-------------------------------+
| 4    | TR  | 61 | Travel            | To record expenses associated |
| 0000 | AVL | 20 |                   | with regular travel by LBL    |
|      |     | 00 |                   | employees, visitors and       |
|      |     |    |                   | contract employees            |
+------+-----+----+-------------------+-------------------------------+
| 4    | RE  | 61 | Information       | To record the distribution of |
| 2000 | CHR | 70 | Services          | Creative Services Office cost |
|      |     | 00 |                   | to users. The costs include   |
|      |     |    |                   | labor, materials, supplies,   |
|      |     |    |                   | vendor charges, travel,       |
|      |     |    |                   | training and administrative   |
|      |     |    |                   | expenses related to the       |
|      |     |    |                   | operation of Creative         |
|      |     |    |                   | Services including            |
|      |     |    |                   | photocopying, photography,    |
|      |     |    |                   | technical typing,             |
|      |     |    |                   | audio-visual, book/journal    |
|      |     |    |                   | purposes and renewal, and     |
|      |     |    |                   | illustration. The costs are   |
|      |     |    |                   | distributed on various bases  |
|      |     |    |                   | including the number of       |
|      |     |    |                   | billable hours of             |
|      |     |    |                   | transactions as appropriate   |
|      |     |    |                   | for each type of service      |
|      |     |    |                   | provided.                     |
+------+-----+----+-------------------+-------------------------------+
| 4    | RE  | 61 | Information       | Collection account for the    |
| 2500 | COV | 80 | Services --       | Information Services Recharge |
|      |     | 00 | Recovery          |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | TR  | 61 | Foreign Travel    | To record the costs of        |
| 3000 | AVL | 20 |                   | foreign travel by LBNL        |
|      |     | 00 |                   | employees                     |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Patent/License    | To record income collected    |
| 5000 | CPT | 93 | Income            | from licensees of LBNL        |
|      |     | 02 |                   | patents.                      |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | License Issue Fee | To record fees that LBNL      |
| 5100 | CPT | 93 |                   | charges to licensees of its   |
|      |     | 02 |                   | technology.                   |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | License Amendment | To record fees LBNL charges   |
| 5200 | CPT | 93 | Fee               | to licensees for amending     |
|      |     | 02 |                   | license agreements.           |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | License           | To record fees LBNL charges   |
| 5300 | CPT | 93 | Maintenance Fee   | to licensees for maintaining  |
|      |     | 02 |                   | the license agreement giving  |
|      |     |    |                   | them the right to use LBNL    |
|      |     |    |                   | patented technology.          |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | License Milestone | To record milestone fees      |
| 5400 | CPT | 93 | Fee               | charged to licensees.         |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Copyright Fixed   | To record copyright fixed     |
| 5500 | CPT | 93 | Fee               | fees.                         |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Option Fee --     | To record option fees on      |
| 5610 | CPT | 93 | Patent            | patents.                      |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Option Fee --     | To record option fees on      |
| 5620 | CPT | 93 | Copyright         | copyrights.                   |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Late Payment Fee  | To record late payment fees.  |
| 5710 | CPT | 93 |                   |                               |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Dispute           | To record the cost of         |
| 5720 | CPT | 93 | Settlement        | intellectual property         |
|      |     | 02 |                   | settlements.                  |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Equity Cash Out   | To record the cash-out of     |
| 5730 | CPT | 93 |                   | equity positions in private   |
|      |     | 02 |                   | companies using LBNL patented |
|      |     |    |                   | technologies.                 |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Royalty Income    | To record royalty income      |
| 6000 | CPT | 93 |                   | earned by LBNL from licensees |
|      |     | 02 |                   | of intellectual property.     |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Minimum Annual    | To record minimum annual      |
| 6100 | CPT | 93 | Royalty           | royalty payments from LBNL    |
|      |     | 02 |                   | licensed intellectual         |
|      |     |    |                   | property.                     |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Earned Royalty    | To record earned royalty      |
| 6200 | CPT | 93 |                   | income.                       |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Copyright -- Min. | To record minimum annual      |
| 6510 | CPT | 93 | Annual Royalty    | royalty income from LBNL      |
|      |     | 02 |                   | copyrighted material.         |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 29 | Copyright Earned  | To record royalty income from |
| 6520 | CPT | 93 | Royalty           | LBNL copyrighted materials.   |
|      |     | 02 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MX  | 29 | Patent Billings   | To record amounts receivable  |
| 7000 | UNB | 93 | to Licensee       | from licensees of LBNL        |
|      |     | 02 |                   | patents.                      |
+------+-----+----+-------------------+-------------------------------+
| 4    | MX  | 29 | Transfer Bill     | To record the transfer of     |
| 8000 | UNB | 93 | Payments to       | bill payments to the Patent   |
|      |     | 02 | Patent Department | Department.                   |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Royalty/License   | To record the distribution of |
| 9000 | CPT | 60 | Income            | royalty income to LBNL.       |
|      |     | 00 | Distribution      |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Distribution to   | To record the distribution of |
| 9100 | CPT | 60 | Inventor          | royalty income to LBNL        |
|      |     | 00 |                   | inventors.                    |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Distribution to   | To record the distribution of |
| 9200 | CPT | 60 | Division          | royalty income to the         |
|      |     | 00 |                   | inventor's division.          |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Distribution to   | Distribution of royalty       |
| 9300 | CPT | 60 | Central Pool      | income to the Central Pool.   |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Distribution to   | Distribution of royalty       |
| 9400 | CPT | 60 | Litigation Fund   | income to the Litigation      |
|      |     | 00 |                   | Fund.                         |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Distribution to   | Distribution of royalty       |
| 9500 | CPT | 60 | Admin Fund        | income to the Technology      |
|      |     | 00 |                   | Transfer Administrative Fund. |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Reimbursement to  | Reimbursement of patent       |
| 9600 | CPT | 60 | Patent Dept       | expenses to the Patent        |
|      |     | 00 |                   | Department.                   |
+------+-----+----+-------------------+-------------------------------+
| 4    | MR  | 61 | Distribution to   | Distribution of royalty       |
| 9700 | CPT | 60 | 3^rd^ Party       | income to 3^rd^ parties.      |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | DNA Sequencing    | To record the recharge of DNA |
| A000 | CHR | 70 | Recharge          | sequencing done at the JGI.   |
|      |     | 00 |                   | Elements of cost include all  |
|      |     |    |                   | operating costs related To    |
|      |     |    |                   | the JGI Production Sequencing |
|      |     |    |                   | Facility and administration.  |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | DNA Sequence      | To record collections from    |
| A500 | COV | 80 | Recovery          | the DNA Sequencing Recharge.  |
|      |     | 00 |                   | Credits go directly back to   |
|      |     |    |                   | DOE.                          |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Biomed Isotope    | To record the recharge of     |
| B000 | CHR | 70 | Recharge          | Biomedical Isotope Facility   |
|      |     | 00 |                   | (BIF) Cyclotron Research      |
|      |     |    |                   | Facility cost to users. Costs |
|      |     |    |                   | include labor, materials,     |
|      |     |    |                   | supplies, services, travel,   |
|      |     |    |                   | training and other            |
|      |     |    |                   | administrative expenses       |
|      |     |    |                   | related to the operation and  |
|      |     |    |                   | maintenance of the BIF        |
|      |     |    |                   | Cyclotron Recharge Facility.  |
|      |     |    |                   | Costs are distributed on      |
|      |     |    |                   | hours of usage.               |
+------+-----+----+-------------------+-------------------------------+
| 5B   | RE  | 61 | Biomed Isotope    | To record collections from    |
| 5000 | COV | 80 | Recovery          | the BIF Cyclotron Recharge    |
|      |     | 00 |                   | Facility.                     |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Mixed Waste       | To record the recharge of     |
| C000 | CHR | 70 | Recharge          | EH&S Mixed Waste Recharge     |
|      |     | 00 |                   | cost to users. Costs include  |
|      |     |    |                   | EH&S Division labor,          |
|      |     |    |                   | materials, supplies,          |
|      |     |    |                   | services, travel, training    |
|      |     |    |                   | and other administrative      |
|      |     |    |                   | expenses related to           |
|      |     |    |                   | processing, storage,          |
|      |     |    |                   | tracking, inspection,         |
|      |     |    |                   | documentation, and disposal   |
|      |     |    |                   | of mixed waste generated by   |
|      |     |    |                   | LBNL users. Costs are         |
|      |     |    |                   | distributed based on a rate   |
|      |     |    |                   | per Kg of mixed waste         |
|      |     |    |                   | generated.                    |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Mixed Waste       | To record collections from    |
| C500 | COV | 80 | Recovery          | the ES&H Mixed Waste          |
|      |     | 00 |                   | Recharge.                     |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Laboratory Space  | Cost of facility maintenance  |
| 0000 | CHR | 70 | Burden            | and repairs. Includes the     |
|      |     | 00 |                   | following functions and       |
|      |     |    |                   | activities:                   |
|      |     |    |                   |                               |
|      |     |    |                   | -   Building and system       |
|      |     |    |                   |     operations, planning and  |
|      |     |    |                   |     maintenance               |
|      |     |    |                   |                               |
|      |     |    |                   | -   Routine preventative      |
|      |     |    |                   |     maintenance, repair and   |
|      |     |    |                   |     replacement               |
|      |     |    |                   |                               |
|      |     |    |                   | -   Housekeeping, garbage and |
|      |     |    |                   |     refuse collection         |
|      |     |    |                   |                               |
|      |     |    |                   | -   Supervision and           |
|      |     |    |                   |     administration            |
|      |     |    |                   |                               |
|      |     |    |                   | -   Institutional off-site    |
|      |     |    |                   |     building leases           |
|      |     |    |                   |                               |
|      |     |    |                   | -   Parking                   |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Space Recharge -- | To record collections from    |
| 0500 | COV | 80 | Recovery          | the Space Recharge.           |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Accelerator       | To record the recharge of     |
| 1000 | CHR | 70 | Operations        | Accelerator Operations to     |
|      |     | 00 | Recharge          | users.                        |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Accelerator       | To record collections from    |
| 1500 | COV | 80 | Operations -      | the Accelerator Operations    |
|      |     | 00 | Recovery          | Recharge.                     |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Telephone         | To distribute the cost of     |
| 2000 | CHR | 70 | Services Recharge | telecommunications services.  |
|      |     | 00 |                   | Costs consist of IT Division  |
|      |     |    |                   | labor costs, materials,       |
|      |     |    |                   | supplies, telecommunication   |
|      |     |    |                   | vendor service costs, travel, |
|      |     |    |                   | training and other            |
|      |     |    |                   | administrative expenses       |
|      |     |    |                   | related to the operation and  |
|      |     |    |                   | maintenance of the Lab's      |
|      |     |    |                   | telecommunication services.   |
|      |     |    |                   | These costs are distributed   |
|      |     |    |                   | on various bases including    |
|      |     |    |                   | the number of users per month |
|      |     |    |                   | of various services and       |
|      |     |    |                   | instrument features, and      |
|      |     |    |                   | billable hours of other       |
|      |     |    |                   | on-demand services.           |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Telephone         | To record collection from the |
| 2500 | COV | 80 | Services --       | telephone service recharge.   |
|      |     | 00 | Recovery          |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Environmental     | To distribute the cost of     |
| 2600 | CHR | 70 | Energy            | EETD support services to      |
|      |     | 00 | Technologies      | users. Costs consist of       |
|      |     |    | Division (EETD)   | department management, system |
|      |     |    | Recharge          | support, library and          |
|      |     |    |                   | publication database support, |
|      |     |    |                   | and common space renovations. |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | EETD - Recovery   | To record collections from    |
| 2700 | COV | 80 |                   | the EETD Recharge.            |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | Molecular Foundry | To record the Molecular       |
| 2800 | RCH | 70 | Recharge          | Foundry Recharge of cost to   |
|      |     | 00 |                   | users. The major function and |
|      |     |    |                   | activity of the recharge is   |
|      |     |    |                   | the operation and maintenance |
|      |     |    |                   | of the Molecular Foundry as a |
|      |     |    |                   | DOE Office of Science         |
|      |     |    |                   | National User Facility.       |
|      |     |    |                   | Elements of Cost include      |
|      |     |    |                   | labor, materials, supplies,   |
|      |     |    |                   | services, travel,             |
|      |     |    |                   | publications, space charges,  |
|      |     |    |                   | electricity, and all          |
|      |     |    |                   | applicable indirect overhead  |
|      |     |    |                   | charges, but exclude capital  |
|      |     |    |                   | equipment purchases. The      |
|      |     |    |                   | credit is distributed         |
|      |     |    |                   | directly back to DOE. The     |
|      |     |    |                   | costs are distributed to      |
|      |     |    |                   | users based on a monthly      |
|      |     |    |                   | charge per user group         |
|      |     |    |                   | consistent with DOE policy.   |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | Molecular         | To record collections from    |
| 2900 | REC | 80 | Foundry -         | the Molecular Foundry         |
|      |     | 00 | Recovery          | Recharge.                     |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Comptr/Net        | To record the recharge of IT  |
| 3000 | CHR | 70 | Recharges         | Division computer networking  |
|      |     | 00 |                   | services to users.            |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Comptr/Net --     | To record collections from    |
| 3500 | COV | 80 | Recovery          | the Computer Networking       |
|      |     | 00 |                   | Recharge.                     |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Engineering Shop  | To record the Engineering     |
| 4000 | CHR | 70 | Recharge          | Shop Recharge cost to users.  |
|      |     | 00 |                   | Costs consist of various      |
|      |     |    |                   | Engineering Design and        |
|      |     |    |                   | Fabrication shops, which      |
|      |     |    |                   | provide technical and         |
|      |     |    |                   | specialized services in       |
|      |     |    |                   | support of the Lab's research |
|      |     |    |                   | activities. The following     |
|      |     |    |                   | areas are included: Assembly  |
|      |     |    |                   | Shop, Machine Shop, Sheet     |
|      |     |    |                   | Metal Shop, Welding Shop and  |
|      |     |    |                   | UHVC Cleaning, Photo          |
|      |     |    |                   | fabrication, Vacuum Coating   |
|      |     |    |                   | Ships, and Silk Screening     |
|      |     |    |                   | Services. Costs are           |
|      |     |    |                   | distributed to users based on |
|      |     |    |                   | labor hours.                  |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | CAD Recharge      | To record the Engineering     |
| 4100 | CHR | 70 |                   | Division CAD Recharge cost to |
|      |     | 00 |                   | users.                        |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Rapid Prototyping | To record the Engineering     |
| 4200 | CHR | 70 | Lab Recharge      | Division Rapid Prototyping    |
|      |     | 00 |                   | Lab Recharge cost to users.   |
|      |     |    |                   | Costs include labor,          |
|      |     |    |                   | materials, supplies,          |
|      |     |    |                   | services, travel, training    |
|      |     |    |                   | and other administrative      |
|      |     |    |                   | expenses related to the       |
|      |     |    |                   | operation and maintenance of  |
|      |     |    |                   | the Rapid Prototyping Lab.    |
|      |     |    |                   | Costs are distributed base on |
|      |     |    |                   | a formula which considers :   |
|      |     |    |                   | rate per cubic inch of part   |
|      |     |    |                   | volume, dollar charge per     |
|      |     |    |                   | cubic inch of "bounding box"  |
|      |     |    |                   | volume, and flat rate setup   |
|      |     |    |                   | fee.                          |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Engineering Shop  | To record collections from    |
| 4500 | COV | 80 | Recovery          | the Engineering Shops         |
|      |     | 00 |                   | Recharge                      |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | CAD -- recovery   | To record collections from    |
| 4600 | COV | 80 |                   | the CAD Recharge              |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Rapid Prototyping | To record collections from    |
| 4700 | COV | 80 | Lab Recovery      | the Rapid Prototyping Lab     |
|      |     | 00 |                   | Recharge                      |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | ALS Recharge      | To record the costs of the    |
| 5000 | CHR | 70 |                   | ALS Recharge to users. Costs  |
|      |     | 00 |                   | include labor, materials,     |
|      |     |    |                   | supplies, services, travel,   |
|      |     |    |                   | training and other            |
|      |     |    |                   | administrative expenses       |
|      |     |    |                   | related to the operation of   |
|      |     |    |                   | the ALS as a DOE Office of    |
|      |     |    |                   | Science National User         |
|      |     |    |                   | Facility. Costs are           |
|      |     |    |                   | distributed on hours of usage |
|      |     |    |                   | consistent with DOE policy.   |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | ALS Recharge --   | To record collections from    |
| 5500 | COV | 80 | Recovery          | the ALS Recharge.             |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | JGI Recharge      | To record the distribution of |
| 5600 | RCH | 70 |                   | JGI costs to users. Major     |
|      |     | 00 |                   | functions and activities are  |
|      |     |    |                   | the operation and maintenance |
|      |     |    |                   | of the JGI as an Office of    |
|      |     |    |                   | Science National User         |
|      |     |    |                   | Facility. Elements of costs   |
|      |     |    |                   | include all operating costs   |
|      |     |    |                   | related to the JGI Sequencing |
|      |     |    |                   | Facility and administration.  |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | JGI WFO           | The DOE Administrative charge |
| 5650 | REC | 70 | Administrative    | for WFO applied tro WFO JGI.  |
|      |     | 00 | Charge            |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | JGI -- Recovery   | The collection account for    |
| 5700 | REC | 80 |                   | the JGI recharge. All         |
|      |     | 00 |                   | collections are credited back |
|      |     |    |                   | to DOE.                       |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | JGI WFO           | Collection account for the    |
| 5750 | REC | 80 | Administrative -  | Administrative recovery       |
|      |     | 00 | Recovery          | charge.                       |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | Energy Science    | To distribute the cost of IT  |
| 5800 | REC | 70 | Network (ESNET)   | Division's ESNET to users.    |
|      |     | 00 | Recharge          | The major function and        |
|      |     |    |                   | activity of ESNET is the      |
|      |     |    |                   | management and operation of   |
|      |     |    |                   | the DOE Office of Science     |
|      |     |    |                   | high speed production         |
|      |     |    |                   | network. Elements of cost     |
|      |     |    |                   | include vendor invoices for   |
|      |     |    |                   | circuit and network backbone  |
|      |     |    |                   | costs, and a portion of the   |
|      |     |    |                   | fully loaded cost associated  |
|      |     |    |                   | with providing network        |
|      |     |    |                   | support and SecureNet         |
|      |     |    |                   | services.                     |
+------+-----+----+-------------------+-------------------------------+
| 5    | NB  | 61 | ESNET Recovery    | Collection account for the    |
| 5900 | REC | 80 |                   | ESNET Recharge. Collections   |
|      |     | 00 |                   | are credited back to DOE.     |
+------+-----+----+-------------------+-------------------------------+
| 5    | MX  | 61 | Adjustments       | Corrections of prior months   |
| 7000 | DAF | 60 |                   | cost so that the correct cost |
|      |     | 00 |                   | objective is charged.         |
+------+-----+----+-------------------+-------------------------------+
| 5    | EL  | 61 | Electricity       | To record the recharge of     |
| 8000 | ECT | 70 |                   | electricity cost to users.    |
|      |     | 00 |                   | Costs include labor,          |
|      |     |    |                   | materials, supplies,          |
|      |     |    |                   | services, travel, training    |
|      |     |    |                   | and other administrative      |
|      |     |    |                   | expenses related to           |
|      |     |    |                   | maintenance and alterations   |
|      |     |    |                   | of electrical distribution    |
|      |     |    |                   | system. Costs are distributed |
|      |     |    |                   | on metered usage based on     |
|      |     |    |                   | space occupied and/or         |
|      |     |    |                   | equipment configuration.      |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Electricity -     | The collection account for    |
| 8500 | COV | 80 | Recovery          | the electricity recharge.     |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
|      | RE  |    | Electricity       | To distribute Facilities      |
|      | CHR |    | Maintenance       | Division Electricity          |
|      |     |    | Surcharge         | Maintenance Surcharges to     |
|      |     |    |                   | users. Costs include labor,   |
|      |     |    |                   | materials, supplies,          |
|      |     |    |                   | services, travel, and other   |
|      |     |    |                   | administrative expenses       |
|      |     |    |                   | related to maintenance and    |
|      |     |    |                   | alteration of the electrical  |
|      |     |    |                   | distribution system.          |
+------+-----+----+-------------------+-------------------------------+
| 5    | RE  | 61 | Elec. Maint.      | The collection account for    |
| 8510 | COV | 80 | Surcharge         | the Elec. Main. Surcharge.    |
|      |     | 00 | Recovery          |                               |
+------+-----+----+-------------------+-------------------------------+
| 5    | SR  | 61 | R&D Subcontracts  | Purchase orders with vendors  |
| 9000 | VRD | 30 |                   | for subcontracted research    |
|      |     | 10 |                   | and development activities    |
+------+-----+----+-------------------+-------------------------------+
| 6    | RE  | 61 | Conference        | To charge users of OCFO       |
| 0000 | CHR | 70 | Services Recharge | Conference Services based on  |
|      |     | 00 |                   | services used.                |
+------+-----+----+-------------------+-------------------------------+
| 6    | RE  | 61 | Conference        | The collection account for    |
| 0500 | COV | 80 | Services Recovery | the Conference Services       |
|      |     | 00 |                   | Recharge.                     |
+------+-----+----+-------------------+-------------------------------+
| 6    | RE  | 61 | Nat. Center for   | To distribute costs of the    |
| 1000 | CHR | 70 | Electron          | MSD Division's National       |
|      |     | 00 | Microscopy        | Center for Electron           |
|      |     |    | Recharge (NCEM)   | Microscopy to users. Costs    |
|      |     |    |                   | include Material Sciences     |
|      |     |    |                   | Division labor, materials,    |
|      |     |    |                   | supplies, travel, and other   |
|      |     |    |                   | administrative expenses       |
|      |     |    |                   | related to operation and      |
|      |     |    |                   | maintenance of NCEM as a DOE  |
|      |     |    |                   | Office of Science National    |
|      |     |    |                   | User Facility.                |
+------+-----+----+-------------------+-------------------------------+
| 6    | RE  | 61 | Nat. Center for   | Collection account for the    |
| 1500 | COV | 80 | Electron          | NCEM Recharge.                |
|      |     | 00 | Microscopy        |                               |
|      |     |    | Recovery          |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | LA  | 61 | Sci               | Labor costs for               |
| 2000 | BOR | 10 | entists/Engineers | scientists/engineers.         |
|      |     | 10 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | RU  | 61 | Payroll Burden -- | Cost of benefits for          |
| 2100 | RDN | 70 | Scientists &      | Scientists and Engineers and  |
|      |     | 00 | Engineers         | other employees not assigned  |
|      |     |    |                   | to administrative, technical, |
|      |     |    |                   | student or GSRA job functions |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden    | Payroll Burden collection     |
| 2500 | REC | 80 | Recovery --       | account                       |
|      |     | 00 | Scientists &      |                               |
|      |     |    | Engineers         |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | LA  | 61 | Administration    | Labor costs for employees     |
| 3000 | BOR | 10 |                   | assigned to administrative    |
|      |     | 10 |                   | job functions (job function = |
|      |     |    |                   | ADM)                          |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden -- | Cost of benefits for          |
| 3100 | RDN | 70 | Administrators    | Administrative staff          |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden    | Payroll Burden collection     |
| 3500 | REC | 80 | Recovery --       | account                       |
|      |     | 00 | Administrators    |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | LA  | 61 | Technical         | Effort costs for employees    |
| 4000 | BOR | 10 |                   | assigned to technical job     |
|      |     | 10 |                   | functions (job function =     |
|      |     |    |                   | TCH)                          |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden -- | Cost of Technician's          |
| 4100 | RDN | 70 | Technicians       | benefits.                     |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden    | Payroll Burden collection     |
| 4500 | REC | 80 | Recovery --       | account                       |
|      |     | 00 | Technicians       |                               |
+------+-----+----+-------------------+-------------------------------+
| 65   | LA  | 61 | Student/GSRA's    | Labor costs of students and   |
| 0000 | BOR | 10 |                   | graduate student research     |
|      |     | 10 |                   | assistants (job functions =   |
|      |     |    |                   | STD and GSR)                  |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden -- | Cost of student benefits      |
| 5100 | RDN | 70 | Students/GSRE     |                               |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | BU  | 61 | Payroll Burden    | Payroll Burden collection     |
| 5500 | REC | 80 | Recovery --       | account                       |
|      |     | 00 | Students/GSRE     |                               |
+------+-----+----+-------------------+-------------------------------+
| 6    | CL  | 61 | Contract Labor    | To record the costs of        |
| 6000 | ABR | 10 |                   | contract labor.               |
|      |     | 20 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 8    | BU  | 61 | Organization      | Cost of activities related to |
| 0000 | RDN | 70 | Burden -- LBNL    | the management, supervision,  |
|      |     | 00 | Staff             | and administration of the     |
|      |     |    |                   | division. Allocated on        |
|      |     |    |                   | delivered labor of the        |
|      |     |    |                   | division and the applicable   |
|      |     |    |                   | payroll burden.               |
+------+-----+----+-------------------+-------------------------------+
| 8    | BU  | 61 | Organization      | Collection account for the    |
| 0500 | REC | 80 | Burden --         | Org. Burden assessment.       |
|      |     | 00 | Recovery LBNL     |                               |
|      |     |    | Staff             |                               |
+------+-----+----+-------------------+-------------------------------+
| 8    | BU  | 61 | Organization      | To distribute the costs       |
| 1000 | RDN | 70 | Burden --         | related to the management,    |
|      |     | 00 | Contract Labor    | supervision and               |
|      |     |    |                   | administration of the         |
|      |     |    |                   | divisions relating to         |
|      |     |    |                   | contract labor.               |
+------+-----+----+-------------------+-------------------------------+
| 8    | BU  | 61 | Organization      | To record collections from    |
| 1500 | REC | 80 | Burden --         | the Organization burden -     |
|      |     | 00 | Recovery Contract | Contract Labor.               |
|      |     |    | Labor             |                               |
+------+-----+----+-------------------+-------------------------------+
| 8    | RE  | 61 | Print Room        | To record the recharge of     |
| 8000 | CHR | 70 | Recharge          | Engineering Division's print  |
|      |     | 00 |                   | room and document control     |
|      |     |    |                   | costs. Includes Engineering   |
|      |     |    |                   | Division labor, materials,    |
|      |     |    |                   | supplies, travel, training    |
|      |     |    |                   | and other administrative      |
|      |     |    |                   | expenses related to the       |
|      |     |    |                   | operation of the Lab's        |
|      |     |    |                   | (non-photocopy) Print Room    |
|      |     |    |                   | and maintenance of this       |
|      |     |    |                   | equipment.                    |
+------+-----+----+-------------------+-------------------------------+
| 8    | RE  | 61 | Print Room        | To record collections from    |
| 8500 | COV | 80 | Recharge Recovery | the Print Room Recharge.      |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 8    | BU  | 61 | Nonproliferation  | To distribute the costs of    |
| 9000 | RDN | 70 | Work Burden       | the program management and    |
|      |     | 00 |                   | coordination of the           |
|      |     |    |                   | Laboratory's NN-funded work.  |
|      |     |    |                   | Major elements of cost        |
|      |     |    |                   | include labor, materials,     |
|      |     |    |                   | supplies, travel, service     |
|      |     |    |                   | center charges and facilities |
|      |     |    |                   | use.                          |
+------+-----+----+-------------------+-------------------------------+
| 8    | TB  | 61 | Travel Burden     | Cost of Travel and Conference |
| 9100 | RDN | 70 |                   | operations. Allocated over    |
|      |     | 00 |                   | actual travel costs.          |
+------+-----+----+-------------------+-------------------------------+
| 8    | BU  | 61 | Nonproliferation  | To record collections from    |
| 9500 | REC | 80 | Work Burden -     | the Nonproliferation Work     |
|      |     | 00 | Recovery          | Burden.                       |
+------+-----+----+-------------------+-------------------------------+
| 8    | IB  | 61 | Travel Burden     | Collection account for the    |
| 9600 | REC | 80 | Recovery          | Travel Burden assessment.     |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OV  | 61 | Overhead Discount | To record purchase discounts  |
| A000 | RHD | 70 | Applied           | applied to overhead.          |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OV  |    | Overhead Discount | To record purchase discounts  |
| B000 | RHD |    | Applied -- Site   | applied to overhead -- site   |
|      |     |    | Support           | support                       |
+------+-----+----+-------------------+-------------------------------+
| 9    | OH  | 61 | G&A Adjustments   | To record adjustments to G&A  |
| 05A0 | REC | 80 |                   | projects                      |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OH  | 61 | B-Factory         | To record adjustments to      |
| 05B0 | REC | 80 | Overhead          | B-Factory Overhead            |
|      |     | 00 | Adjustments       |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OH  | 61 | Prior Year WFO    | To record adjustments to WFO  |
| 05PY | REC | 80 | Adjustments       | projects where the original   |
|      |     | 00 |                   | costs were incurred in a      |
|      |     |    |                   | prior year.                   |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | General and       | Cost of activities incurred   |
| 2000 | RDN | 70 | A9                | for the general management    |
|      |     | 00 | 05PYdministrative | and administration of the     |
|      |     |    | (G&A)             | Laboratory including the      |
|      |     |    |                   | costs of maintaining the      |
|      |     |    |                   | Laboratory site.              |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | G&A Recovery      | Collection account for the    |
| 2500 | REC | 80 |                   | G&A assessment.               |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | Off-Site G&A      | The pro-rata allocation of    |
| 3000 | RDN | 70 |                   | G&A costs to off-site cost    |
|      |     | 00 |                   | objectives while excluding    |
|      |     |    |                   | "site support" costs that do  |
|      |     |    |                   | not provide benefit to the    |
|      |     |    |                   | receiving project or cost     |
|      |     |    |                   | objectives.                   |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | Off-Site G&A      | Collection account for the    |
| 3500 | REC | 80 | Recovery          | Off-Site G&A assessment.      |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | Fabrication Rate  | Pro-rata allocation of G&A    |
| 4000 | RDN | 70 |                   | costs to self-constructed     |
|      |     | 00 |                   | assets.                       |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | Fabrication Rate  | Collection account for the    |
| 4500 | REC | 80 | Recovery          | Fabrication assessment.       |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OH  | 61 | DOE Added Factor  | Added factor and depreciation |
| 5000 | REC | 80 | -- Collected &    | collected on WFO projects and |
|      |     | 00 | Transferred       | transferred to DOE.           |
+------+-----+----+-------------------+-------------------------------+
| 9    | OH  | 61 | Depreciation/DOE  | Added factor and depreciation |
| 5500 | REC | 80 | Added Factor      | charged to sponsors           |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | SA  | 61 | Safeguards and    | Recover a pro rata share of   |
| 6000 | NDS | 70 | Security (S&S)    | DOE direct funded S&S costs   |
|      |     | 00 | Charge            | from WFO projects.            |
+------+-----+----+-------------------+-------------------------------+
| 9    | IB  | 61 | Safeguards and    | Collection account for the    |
| 6500 | REC | 80 | Security (S&S)    | Safeguards and Security       |
|      |     | 00 | Charge - Recovery | assessment on WFO.            |
+------+-----+----+-------------------+-------------------------------+
| 9    | DO  | 61 | DOE Added         | DOE added factor charged to   |
| 7000 | EAF | 70 | Factor - OFA      | other federal agencies        |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | DO  | 61 | DOE Added         | DOE added factor charged to   |
| 8000 | EAF | 70 | Factor - WFO      | WFO -- non federal sponsors   |
|      |     | 00 |                   |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OV  | 61 | Indirect Costs -- | Manual adjustments to correct |
| 9000 | RHD | 70 | Manual            | indirect costs charged to WFO |
|      |     | 00 | Adjustments --    | sponsors                      |
|      |     |    | WFO/OFA           |                               |
+------+-----+----+-------------------+-------------------------------+
| 9    | OV  |    | Budget Total      | Budget use only.              |
| 9999 | RHD |    |                   |                               |
+------+-----+----+-------------------+-------------------------------+
|      |     |    |                   |                               |
+------+-----+----+-------------------+-------------------------------+
|      |     |    |                   |                               |
+------+-----+----+-------------------+-------------------------------+
|      |     |    |                   |                               |
+------+-----+----+-------------------+-------------------------------+