NUREG/BR-0007, Rev. 6

 

Instructions for the 

Preparation and 

Distribution of Material 

Status Reports 

(DOE/NRC Forms 742 and 742C) 

Effective Date: January 1, 2009 

Office of Nuclear Material Safety and Safeguards 
NUREG/BR-0007, Rev. 6 

Instructions for the 

Preparation and 

Distribution of Material 

Status Reports 

(DOE/NRC Forms 742 and 742C) 

Effective Date: January 1, 2009 

Manuscript Completed: December 2008 

Date Published: December 2008 

Prepared by 

C. Graves, NRC 

B.G. Horn, NRC Project Manager 

Office of Nuclear Material Safety and Safeguards 
NUREG/BR-0007, Rev. 6 ii
iii NUREG/BR-0007, Rev. 6

ABSTRACT

U.S. Nuclear Regulatory Commission (NRC) regulations require each licensee who is 

authorized to possess special nuclear material (SNM) or obligated source material to prepare 

and submit, in computer-readable format, reports concerning SNM received, produced, 

possessed, transferred, consumed, disposed of, or lost. This NUREG contains the reporting 

instructions for licensees to follow in making these reports. 

Paperwork Reduction Act Statement 

The information collections contained in this NUREG are covered by U.S. Department of 

Energy/NRC Forms 742 and 742C, which the Office of Management and Budget (OMB) 

approved under approval numbers 3150-0004 and 3150-0058. 

Public Protection Notification 

If a means used to impose an information collection does not display a currently valid OMB 

control number, the NRC may not conduct or sponsor, and a person is not required to respond 

to, the information collection. 
NUREG/BR-0007, Rev. 6 iv
v NUREG/BR-0007, Rev. 6

CONTENTS

Abstract.........................................................................................................................................iii 

Abbreviations ...............................................................................................................................vii 

1 Introduction .............................................................................................................................1 

1.1 Material Status Reports ..............................................................................................1 

1.2 Regulatory Authority....................................................................................................2 

1.3 Preparation and Submission of DOE/NRC Forms 742 

 and 742C in Computer-Readable Format ...................................................................3 

1.4 Documentation and Distribution..................................................................................4 

1.5 Reconciliation..............................................................................................................4 

2 Instructions for Completing DOE/NRC Form 742, 

“Material Balance Report” .......................................................................................................7 

2.1 Section A, “Material Accountability”.............................................................................8 

2.2 Section B, “Foreign Obligations” ...............................................................................13 

2.3 Section C, “Certification” ...........................................................................................14 

3 Instructions for Completing DOE/NRC Form 742C, 

“Physical Inventory Listing” ...................................................................................................15 

3.1 Licensees Reporting Under 10 CFR 74.13 or 10 CFR 150.17..................................15 

3.2 Licensees Reporting Under 10 CFR Part 75.............................................................18 

Appendices

A Composition Code Instructions ...........................................................................................AB1 

B DOE/NRC Form 742, “Material Balance Report,” (Blank) and DOE/NRC Form 742C, 

“Physical Inventory Listing” (Blank).....................................................................................BB1 

C Obligation Codes.................................................................................................................CB1 

D Glossary..............................................................................................................................DB1 
NUREG/BR-0007, Rev. 6 vi
vii NUREG/BR-0007, Rev. 6

ABBREVIATIONS

A addition to inventory 

BI beginning inventory 

CFR Code of Federal Regulations

DOD U.S. Department of Defense 

DOE U.S. Department of Energy 

EI ending inventory 

FA facility attachment 

IAEA International Atomic Energy Agency 

ICR inventory change report 

ICT inventory change type 

ID inventory difference 

IDC 

MBA material balance area 

MBR material balance report 

MUF material unaccounted for 

NMMSS Nuclear Materials Management and Safeguards System 

NRC U.S. Nuclear Regulatory Commission 

PIL physical inventory list 

Pu plutonium 

R removal from inventory 

RA rounding adjustment 

RIS reporting identification symbol 

SAMS Safeguards Management Software 

SNM special nuclear material 

TFA transitional facility attachment 

U uranium 

U.S. GOVT United States Government 
NUREG/BR-0007, Rev. 6 viii
 NUREG/BR-0007, Rev. 6 1

U.S. NUCLEAR REGULATORY COMMISSION 

INSTRUCTIONS FOR THE PREPARATION AND DISTRIBUTION OF 

MATERIAL STATUS REPORTS

DOE/NRC FORMS 742, “MATERIAL BALANCE REPORT,” AND 

742C, “PHYSICAL INVENTORY LISTING”

1 INTRODUCTION

The U.S. Nuclear Regulatory Commission (NRC) and the U.S. Department of Energy (DOE) 

jointly use a Nuclear Materials Management and Safeguards System (NMMSS). This system is 

the U.S. national database used by DOE and NRC for tracking certain nuclear material. 

Common reporting forms and formats are used to minimize the reporting burden on licensees1

required to provide nuclear material data to one or both agencies in accordance with current 

regulations or contractual obligations. In this manner, licensees can file one report to meet the 

reporting requirements of both the NRC and DOE. Compliance with specific reporting 

requirements is monitored by the agency that requires the specific data. NRC regulations 

require that licensees submit the reports in computer-readable form. A licensee may use any 

blank blocks on the paper DOE/NRC forms for other business purposes. 

DOE requires all NRC licensees to report to the NMMSS all receipts, transfers, and inventories 

of U.S. Government-owned, loaned, or leased material in their possession. Licensees must file 

a DOE/NRC Form 742, “Material Balance Report,” and a DOE/NRC Form 742C, “Physical 

Inventory Listing,” to report quantities of 0.5 or greater of the reporting unit specified in DOE 

Orders Series 470 (DOE Order 470.4, “Safeguards and Security Program,” and DOE M 470.4-6, 

“Nuclear Material Control and Accountability”). 

1.1 Material Status Reports

DOE/NRC Forms 742 and 742C are the means for submitting material balance and inventory 

data to the NMMSS. The information must be completed in accordance with the instructions in 

this NUREG and must be submitted in computer-readable format. Instructions for creating the 

computer-readable submittal appear in NMMSS Report D-24, “Personal Computer Data Input 

for NRC Licensees.” 

Licensees use DOE/NRC Form 742 to report a summary of activity for a specified material 

within a given time period. The report conveys activities such as the beginning balance, 

shipments and receipts involving other facilities, how much material has decayed, how material 

has been downblended, and the ending balance. This information is useful to validate a 

facility’s ending inventory. 

Licensees use DOE/NRC Form 742C to report a facility’s inventory as of a specified date. The 

report lists, for each material type category, the amount of material in the facility’s possession or 

in transit to the facility at the time of the inventory process. The form can show each individual 

 

1

 The term “licensee” here denotes an NRC or Agreement State licensee or an NRC certificate holder. 
NUREG/BR-0007, Rev. 6 2

batch or summarize totals of “like” batches. The totals for each material type category must 

match the ending balance in the corresponding material balance report (DOE/NRC Form 742). 

The NMMSS relies heavily on the quality of the data reported by the facilities involved in nuclear 

activities. The data submitted to the NMMSS are subject to evaluation according to the 

restrictions placed on nuclear activity by the policies of various governing agencies of the United 

States. The NMMSS accepts the data after they are verified as acceptable within the 

restrictions of the system. 

1.2 Regulatory Authority

NRC regulations require each licensee who possessed during a reporting period special nuclear 

material (SNM) in a quantity totaling 1 gram or more of contained uranium (U)235, U233, or 

plutonium to prepare and submit in computer-readable format reports concerning SNM 

received, produced, possessed, transferred, consumed, disposed of, or lost. The reporting 

periods for facilities subject to Title 10, Section 74.51, “Nuclear Material Control and Accounting 

for Strategic Special Nuclear Material,” of the Code of Federal Regulations (10 CFR 74.51) are 

October 1 to March 31 and April 1 to September 30 of each year. These reports must be filed 

within 30 days of the end of the period covered by the report, unless the NRC authorizes an 

alternate date. Reports for facilities subject to 10 CFR 74.19(c), 10 CFR 74.31(c)(5), 

10 CFR 74.33(c)(4), or 10 CFR 74.33(c)(6) are to be made and filed within 60 days of beginning 

the physical inventory, unless the NRC authorizes an alternate date. If licensees are reporting 

pursuant to 10 CFR Part 75, “Safeguards on Nuclear Material—Implementation of U.S./IAEA 

Agreement,” they are to dispatch reports as soon as possible but no later than 30 days from the 

start of the physical inventory taken as part of the licensee’s material control and accounting 

procedures. All other licensees, including those subject to 10 CFR 150.17, “Submission to 

Commission of Source Material Reports,” shall submit a report no later than March 31 of each 

year. 

Licensees must complete a separate DOE/NRC Form 742 and 742C for each material type (E1, 

E2, E3, E4, 50, 70, 83, and 89) of SNM for which a reportable quantity is possessed or a 

reportable inventory change has occurred during the period. For SNM, reportable quantities are 

defined as 1 gram or more; for source material, the reportable quantity is 1 kilogram or more. 

For reporting purposes, quantities of 0.5 or more are to be rounded up to the next whole unit. 

Each Federal or State licensee that possessed during a reporting period 1 kilogram or more of 

foreign obligated source material (material types 10, 81, and 88) must submit a statement of 

foreign obligated source material inventory. DOE/NRC Form 742 may be used. The reporting 

period is October 1 to September 30 of each year (unless the NRC authorizes an alternate 

period). The reports must be filed as specified in facility attachments (FAs) if the licensee is 

reporting pursuant to 10 CFR Part 75 for all source material and SNM. 

In addition, each licensee that possesses, or that had possessed in the previous reporting 

period, 1 kilogram or more of uranium or thorium source material pursuant to the operation of 

enrichment services, downblending uranium that has an initial enrichment of the U235 isotope of 

10 percent or more, or the fabrication of mixed-oxide fuels shall complete and submit DOE/NRC 

Forms 742 and 742C for all source material that the licensee has received, produced, 

possessed, transferred, consumed, disposed of, or lost. These reports are to be submitted 

within 30 days of September 30 of each year or with the licensee’s annual material balance 

reports required under 10 CFR Part 72, “Licensing Requirements for the Independent Storage 
 NUREG/BR-0007, Rev. 6 3

of Spent Nuclear Fuel and High-Level Radioactive Waste, and Reactor-Related Greater than 

Class C Waste”; 10 CFR Part 74, “Material Control and Accounting of Special Nuclear Material”; 

and 10 CFR Part 150, “Exemptions and Continued Regulatory Authority in Agreement States 

and in Offshore Waters under Section 274.” 

SNM and source reports shall be submitted for each reporting identification symbol (RIS) 

account, including all holding accounts. 

Refer to DOE Orders 470.4 and DOE M 470.4-6 for U.S. Government-owned material holdings. 

1.3 Preparation and Submission of DOE/NRC Forms 742 and 742C in ComputerReadable Format

NMMSS Report D-24 provides instructions for preparing DOE/NRC Forms 742 and 742C in 

computer-readable format as required for submittal. The Safeguards Management Software 

(SAMS) is a miniature version of the NMMSS. This software allows the user to import and 

export data; make edit checks; generate various reports; and create material balance, inventory 

data, and transaction data. It has the capability to export data into the required NMMSS 

predefined computer-readable format outlined in NMMSS Report D-24. The SAMS program 

may be obtained from the NMMSS operator free of charge. 

All reporting forms must include proprietary information when necessary to provide an adequate 

response. An application to withhold such information from public disclosure may be made, and 

will be disposed of, in accordance with the provisions of 10 CFR 2.390, “Public Inspections, 

Exemptions, Requests for Withholding.” If any of this information is of particular sensitivity, the 

licensee may request that the information not be physically transmitted to the International 

Atomic Energy Agency (IAEA). Such a request must refer to, and conform with, 10 CFR 75.12, 

“Communication of Information to IAEA.” 

Licensees can submit data to the NMMSS via the following three methods: 

(1) Telephonic Transfers to the NMMSS 

A licensee may submit DOE/NRC Forms 742 and 742C electronically by using a 

modem. To establish an electronic connection with the NMMSS, licensees must contact 

the NMMSS security officer to request the establishment of a connection with the direct 

link. If the facility is a valid facility for the type of link requested (classified or 

unclassified), the security officer will provide the requester with the appropriate forms to 

complete. 

Upon receipt of the completed forms, the security officer will create a user identification 

and password and establish an account for the facility. The user identification and 

password will then be forwarded to the user facility along with a password 

acknowledgment form. The licensee will sign the acknowledgment form and return it to 

the security officer, who will then activate the user identification and password. 

(2) Data Submittals on Computer Media 

Licensees should submit DOE/NRC Forms 742 and 742C in computer-readable format 

unless reporting under 10 CFR 40.64(b). NMMSS Report D-24 provides instructions on 
NUREG/BR-0007, Rev. 6 4

packaging, data format requirements, acceptable media types, and the mailing address 

for the submittal of data on computer media. 

 (3) New or Modified Methods of Transferring Electronic Data 

The NRC may authorize new or modified methods of transferring electronic DOE/NRC 

Form 742 and 742C data to the NMMSS. Licensees may confirm authorization to use 

additional methods for the transfer of these data by contacting the NMMSS operator’s 

program administrator. 

1.4 Documentation and Distribution

The completed DOE/NRC Forms 742 and 742C must be submitted to the NMMSS operator. 

Before submitting data, licensees should confirm the address of the NMMSS and the method of 

providing data by calling the NMMSS operator. Note that the specific documentation and 

distribution instructions depend on whether the completed DOE/NRC Form 742 or 742C 

contains classified or unclassified information. 

Any DOE/NRC Form 742 or 742C that is classified must be documented and handled in 

accordance with all pertinent security requirements. All other submissions that are not 

classified are considered to be proprietary material control and accounting information, and 

licensees may request that it be withheld as defined by 10 CFR 2.390. Each person who is to 

receive a copy of the report must be verified as a qualified recipient before distribution. 

Licensees should confirm the address before sending documents to the NMMSS or other 

recipients. In addition, they should formally provide classification guidance to the NMMSS after 

a decision to classify, declassify, or make any change in previously submitted guidance. When 

submitting Safeguards Information, licensees should also submit a Concise Note Form 740M 

stating that the submission is Safeguards Information and should be handled in accordance with 

10 CFR 73.21, “Requirements for the Protection of Safeguards Information.”

Licensees should distribute the completed report as follows:

• Submit one copy of the completed report and all supporting subschedules and lists to 

the NMMSS. All RIS holders are encouraged to review their RIS information yearly and 

notify the NMMSS that the data are correct or make changes.

• Retain one copy for licensee files. 

1.5 Reconciliation

Every reporting period, a reconciliation shall be performed between the data the licensee has 

reported to the NMMSS and the projected balances that the NMMSS has developed. The 

NMMSS operator provides reports of generated balances. This process shall be considered 

complete when the licensee resolves any differences between the reported and the generated 

balances, including those listed for foreign obligated materials. The reconciliation should be 

completed within 30 calendar days of when the licensee was notified of the discrepancy, and it 

should include all accounts held by the licensee, including holding accounts. 

Facilities should ensure that their weight totals in DOE/NRC Form 742C equal the weight totals 
 NUREG/BR-0007, Rev. 6 5

in DOE/NRC Form 742 for each material type. The totals in DOE/NRC Form 742C should be 

an arithmetic sum of the weights listed on the batch data lines of DOE/NRC Form 742C. 

Generally, the totals on DOE/NRC Forms 742 and 742C should agree with the values 

maintained and used at the site. However, if reported DOE/NRC Form 742 and 742C values 

differ from site-maintained values because of such issues as rounding because of different units 

of measurement/reporting, then the site should submit a concise note explaining the difference.
NUREG/BR-0007, Rev. 6 6
 NUREG/BR-0007, Rev. 6 7

2 INSTRUCTIONS FOR COMPLETING DOE/NRC FORM 742, 

“MATERIAL BALANCE REPORT”

Licensees should complete DOE/NRC Form 742 in accordance with the instructions in this 

NUREG and in NMMSS Report D-24, as appropriate. NMMSS Report D-24 provides 

instructions and examples for the preparation of required electronic submittals to the NMMSS. 

The following numbered instructions correspond to the numbered blocks and lines on DOE/NRC 

Form 742 to be completed by licensees. 

1. NAME AND ADDRESS—Leave blank. 

2. LICENSE NUMBER(S)—Leave blank. 

3. REPORTING IDENTIFICATION SYMBOL (RIS)—Enter the RIS that has been assigned 

and under which the source material or SNM being reported is or was held. Submit a 

separate report for each RIS and any holding account. 

4. REPORT PERIOD—Enter the inclusive dates. The beginning date for the reporting 

period must be the next consecutive date after the ending date of the previous report. 

5. MATERIAL TYPE—Enter the appropriate material type code for the material being 

reported, as follows: 

CODE DESCRIPTION

10 Depleted uranium 

E1 Uranium enriched greater than normal but less than 5 percent 

E2 Uranium in enrichment of 5 percent or more but less than 20 percent 

E3 Uranium in enrichment of 20 percent or more but less than 80 percent 

E4 Uranium in enrichment of 80 percent or more 

50 Plutonium 

70 U233

81 Normal uranium 

832

 Plutonium (Pu)238

88 Thorium 

89 Uranium in cascade 

Complete a separate DOE/NRC Form 742 for each SNM or source material type even in cases 

where two or more types are combined. 

When U235 and U233 are mixed, report the total element weight of the mixture in the element 

weight column of both the U235 report and the U233 report, and reflect this fact in a concise note 

(DOE/NRC Form 740M) for each report. 

 

2

 Report as Pu238 if the contained Pu238 is greater than 10 percent of total plutonium by weight. Otherwise, 

report as plutonium. 
NUREG/BR-0007, Rev. 6 8

2.1 Section A, “Material Accountability”

PROCESS CODE—Enter process code A, C, or D; use process codes C and D to modify report 

data for only the current processing period: 

• A refers to the initial entry of data. 

• C refers to the replacement of data. Data may be replaced at any time before the close 

of the processing period in which the initial entry was made. 

• D refers to the deletion of data. Data may be deleted at any time before the close of the 

processing period in which the initial entry was made. 

Reported material balance reports may be modified for the current processing periods. Use 

process code C for replacement and D for deletion: 

• Submit a form with the RIS, report period, material type, sequence number, and process 

code C with the unique identifier for the line to be replaced. 

• Submit a form with the RIS, report period, material type, sequence number, and process 

code D with the unique identifier for the line to be deleted. 

• Submit a form with the RIS, report period, material type with no sequence number, and 

process code D to delete all matching records. 

• Submit a form with the RIS, report period, and process code D to delete the entire 

material balance within the reporting dates. 

SEQUENCE NUMBER—All detail lines that contain data must have a sequence number. Enter 

a numerical value in sequential order beginning with 1. Do not repeat or skip numbers. 

Use columns A and B to enter all numeric data by element and isotope weight.3

COLUMN A—ELEMENT WEIGHT3

Enter the total element weight of the SNM or source material being reported. If Pu238, report to 

the nearest 0.1 gram. Report all other SNM to the nearest gram and all other source material to 

the nearest kilogram. 

Optionally, if using XML format, source material may be reported to three decimal places; 

however, both shipper and receiver must report to the same decimal place. If reporting to three 

decimal places, the reporting unit is to the nearest thousandth of a kilogram. For example, both 

the shipper and receiver may report 1655 grams as 1.655 kilograms. However, for consistency, 

the licensee must continue to report to the same decimal place for that material type. If at any 

time during the stated material balance period, source material has been reported to the third 

decimal on a transaction, the corresponding material balance report must be reported to the 

 

3

 Round up fractions of 0.5 or greater. If the quantity to be entered is less than 0.5 of the reporting unit, round 

down to the next whole reporting unit. 
 NUREG/BR-0007, Rev. 6 9

same decimal place for consistency. 

COLUMN B—ISOTOPE WEIGHT3

In the case of enriched uranium or U233, enter the weight of the isotope U235 or U233 as 

appropriate; in the case of plutonium, enter the weight of the isotopes Pu239 and Pu241, and in 

the case of Pu238, enter the weight of the isotope Pu238. If Pu238, report to the nearest 0.1 of a 

gram. If depleted uranium, enter the weight of the isotope U235 to the nearest kilogram. Make 

no entry for other source material. 

8. BEGINNING INVENTORY—U.S. GOVT-OWNED—Enter the inventory of 

U.S. Government-owned SNM or source material as of the beginning of business on the 

first day of the period covered by the report. The quantities reported on line 8 

(columns A and B) must agree with the reconciled quantities on line 80 (ENDING 

INVENTORY) of the report submitted for the previous reporting period. 

9. BEGINNING INVENTORY—NOT U.S. GOVT-OWNED—Enter the inventory of SNM or 

source material that is not owned by the U.S. Government as of the beginning of 

business on the first day of the period covered by the report. The quantities reported on 

line 9 (columns A and B) must agree with the reconciled quantities on line 81 (ENDING 

INVENTORY) of the report submitted for the previous reporting period. 

RECEIPTS 

11. PROCUREMENT FROM DOE—Enter quantities of SNM (or source material) that have 

been purchased from DOE during the reporting period and reported to the NRC on 

DOE/NRC Form 741, “Nuclear Materials Transaction Report.” This may be done by 

listing individual receipts for each individual RIS as reported on DOE/NRC Form 741 or a 

total of receipts for each individual RIS during the reporting period. SNM or source 

material quantities entered on line 11 are not entered on line 30. 

13. PROCUREMENT FOR THE ACCOUNT OF DOE—Enter quantities of SNM (or source 

material) that have been purchased for the account of DOE during the reporting period 

and reported to the NRC on DOE/NRC Form 741. This may be done by listing individual 

receipts for each individual RIS as reported on DOE/NRC Form 741 or a total of receipts 

for each individual RIS during the reporting period. SNM or source material quantities 

entered on line 13 are not entered on line 30. 

14. DOD RETURNS—USE A—Leave blank. 

15. DOD RETURNS—USE B—Leave blank. 

16. DOD RETURNS—OTHER USES—Leave blank. 

21. PRODUCTION—Enter the calculated net quantity of plutonium or U233 produced in the 

fuel and/or blanket material of a reactor during the reporting period. For licensees 

reporting under 10 CFR Part 75, if the fuel from which the plutonium or U233 produced 

was removed or discharged from the reactor during this reporting period, enter the 

discharged quantity on line 21 directly after the word “Production.” Uranium mines and 

mills should account for uranium mined/milled as production for the reporting period. 
NUREG/BR-0007, Rev. 6 10

22. FROM OTHER MATERIALS—Enter increases resulting from the introduction of another 

material into the material balance being reported. If the added quantity is the result of 

blending, burnup, or enrichment, identify the balance supplying the material by entering 

the appropriate inventory change type (ICT) code from the following list: 

EN Enriched to normal 

ED Enriched to depleted 

NE Normal to enriched 

ND Normal to depleted 

DE Depleted to enriched 

DN Depleted to normal 

EE Enriched (low/high) to enriched (high/low) 

EE can refer to a change from low enrichment to high, or from high enrichment to low 

(i.e., any combination of the E1 through E4 material type codes). 

Enrichment facilities not subject to 10 CFR Part 75 requirements may enter 22 to 

indicate a change type or as directed by the NRC. This can be any combination of 

material types (10, 20, 81, and 89), but it must be reported on each corresponding form 

for each material type. 

30. RECEIPTS REPORTED TO NRC ON DOE/NRC 741 (NOT LISTED ELSEWHERE)—

Enter the SNM or source material received from others and reported on DOE/NRC 

Form 741 and not listed elsewhere on this form. This may be done by listing individual 

receipts by RIS as reported on DOE/NRC Form 741 or a total of receipts from each 

individual RIS during the report period. 

34. RECEIPTS—MISC.—Complete a DOE/NRC Form 741 reporting the cumulative 

miscellaneous receipts (ICT 34). This requirement includes nuclear material removed 

from inventory but now returned to inventory, if not accounted for elsewhere. 

37. PROCUREMENT BY OTHERS—Leave blank. 

38. DONATED MATERIAL—FROM U.S. GOVT TO OTHERS—Enter the amount of material 

received as a donation from the U.S. Government. 

39. DONATED MATERIAL—FROM OTHERS TO U.S. GOVT—Enter the amount of material 

received as a donation by others to the account of the U.S. Government. 

40. TOTAL—Enter the sums of columns A and B (lines 8 through 39). 

REMOVALS 

41. EXPENDED IN SPACE PROGRAMS—Leave blank. 

42. SALES TO U.S. GOVT—Enter quantities of SNM or source material that have been sold 

to the U.S. Government during the reporting period and that have been reported to the 

NRC on DOE/NRC Form 741. This may be done by listing individual shipments by RIS 

as reported on DOE/NRC Form 741 or a total of shipments to each individual RIS during 
 NUREG/BR-0007, Rev. 6 11

the reporting period. (SNM or source material quantities entered on line 42 are not 

entered on line 51.) 

43. SALES TO OTHERS FOR THE ACCOUNT OF U.S. GOVT—Enter quantities of SNM 

that have been sold for the account of the U.S. Government during the reporting period 

and that have been reported to the NRC on DOE/NRC Form 741. This may be done by 

listing individual shipments by RIS as reported on DOE/NRC Form 741 or a total of 

shipments to each individual RIS during the reporting period. (SNM or source material 

quantities entered on line 43 are not entered on line 51.) 

44. DOD—USE A—Leave blank. 

45. DOD—USE B—Leave blank. 

46. DOD—OTHER USES—Leave blank. 

47. EXPENDED IN U.S. GOVT TESTS—Leave blank. 

48. ROUTINE TESTS—Leave blank. 

49. SHIPPER-RECEIVER DIFFERENCE—Leave blank. 

51. SHIPMENTS REPORTED TO NRC/DOE on DOE/NRC 741 (NOT LISTED 

ELSEWHERE)—Enter the quantities of SNM or source material shipped to others and 

reported to the NRC on DOE/NRC Form 741 but not listed elsewhere on this form. This 

may be done by listing individual shipments by RIS as reported on DOE/NRC Form 741 

or a total of shipments to each individual RIS during the reporting period. 

54. SHIPMENTS—MISC.—A DOE/NRC Form 741 reporting the cumulative miscellaneous 

shipments (ICT 54) must be completed. Facilities reporting pursuant to 10 CFR Part 75 

should also include transfers to burials on this line rather than on line 74. 

58. DONATED MATERIAL—TO U.S. GOVT BY OTHERS—Enter the amount of nuclear 

material removed by a donation to the U.S. Government. 

59. DONATED MATERIAL—TO OTHERS BY THE U.S. GOVT—Enter the amount of 

nuclear material removed from a U.S. Government account by donation to others. 

65. ROUNDING ADJUSTMENT—Enter the quantity of nuclear material that is removed (as 

a positive number) or added (as a negative number) to the inventory as a result of 

rounding activities encountered by the licensee. 

71. DEGRADATION TO OTHER MATERIALS—Enter decreases resulting from the 

introduction of other material into the material balance being reported. If the decreased 

quantity is the result of blending, burnup, or enrichment, identify the balance losing the 

material by entering the appropriate code from the list in line 22 above. 

72. DECAY4

—Enter the amount of radioactive decay that occurred during the reporting 

 

4

 Round up fractions of 0.5 or greater. If the quantity to be entered is less than 0.5 of the reporting unit, round 
NUREG/BR-0007, Rev. 6 12

period for plutonium and Pu238. When the SNM being reported is plutonium (material 

type 50), enter the amount of radioactive decay of the isotope Pu241 if the decay is 1 

gram or more. 

When the SNM being reported is Pu238, enter the amount of radioactive decay of the 

isotope Pu238 if the decay is 0.1 gram or more. 

73. FISSION AND TRANSMUTATION—Enter the calculated quantities of SNM lost by 

fission and transmutation in a reactor. 

74. NORMAL OPERATIONAL LOSSES/MEASURED DISCARDS—Normal operational 

losses and measured discards are material that has been discarded, whether in the form 

of solids, liquids, or gases, as determined by measurement or by estimate on the basis 

of measurement. 

All material that leaves the inventory through the process of normal operational 

losses/measured discards must be accounted for on a DOE/NRC Form 741 (if not 

previously reported in the period covered by this report). To account for these discards, 

use the established RIS types described below. 

If the discard is to a lagoon or pond, append an L to the receiver’s RIS. Measured 

discards to the atmosphere or ground should be documented as an onsite transfer with 

the licensee RIS as shipper and receiver. If the material goes off the inventory into a 

holding area (refer to the term “holding account” in the glossary in Appendix D) for later 

removal to a burial site, append an H to the receiver’s RIS. When the material is 

eventually shipped to a burial site, the transfer series on the DOE/NRC Form 741 will 

show the shipper’s RIS with an H appended and the appropriate V-series RIS in the 

receiver’s block. Alternatively, the licensee may return the material from the holding 

account to the primary RIS and then ship the material from the primary RIS. Such 

activities must also be documented on DOE/NRC Form 741. Remove discards from 

inventory only when the material has been disposed of (a) by transfer to an authorized 

recipient or holding area as provided in the regulations in 10 CFR Part 40, “Domestic 

Licensing of Source Material,” or 10 CFR Part 74, (b) as authorized pursuant to 

10 CFR 20.2002, “Method for Obtaining Approval of Proposed Disposal Procedures,” 

(c) as provided in 10 CFR 20.2003, “Disposal by Release into Sanitary Sewerage,” 

10 CFR 20.2004, “Treatment or Disposal by Incineration,” or 10 CFR 20.1302, 

“Compliance with Dose Limits for Individual Members of the Public” (related to 

concentrations in effluents to unrestricted areas), or (d) as provided in corresponding 

Agreement State regulations. Note that the establishment of L or H accounts requires 

prior NRC approval. 

75. ACCIDENTAL LOSSES—Accidental loss is the irretrievable and inadvertent loss of a 

known quantity of SNM or source material as the result of an operational accident, as 

determined by measurement or by estimate on the basis of measurement. 

76. APPROVED WRITE-OFFS—Leave blank. 

 down to the next whole reporting unit. 
 NUREG/BR-0007, Rev. 6 13

77. INVENTORY DIFFERENCE—Inventory difference (ID) is the difference between 

physical inventory and book inventory after the book has been adjusted for all receipts 

and removals. A negative entry reports a gain. A positive entry reports a loss. 

Reactors should not report an ID to the NMMSS. At the time of physical inventory, the 

value assigned to an SNM item (e.g., assembly, rod, fragment, sealed container) should 

be recorded identically on both the book inventory and the physical inventory. At a 

reactor, unlike at facilities that process SNM for some end use, adjustments to the 

values assigned to items (representing factors such as nuclear loss, decay, and 

production rounding) are explainable and should be reported as such. 

80. ENDING INVENTORY—U.S. GOVT-OWNED—Enter the ending inventory that is owned 

by the U.S. Government as of the end of the last day of the period covered by this 

report. 

81. ENDING INVENTORY—NOT U.S. GOVT-OWNED—Enter the ending inventory that is 

not owned by the U.S. Government as of the last day of the period covered by this 

report. 

 

82. TOTAL—Enter the sums of lines 41 through 81. The totals reported on this line must 

agree with those on line 40. 

83. BIAS ADJUSTMENT—The ID bias adjustment is that quantity of material that should be 

added to or subtracted from the ID quantity on line 77 to produce the best estimate of an 

unbiased ID. The adjustment represents the algebraic summation of the impact of 

measurement system biases on each component of the measured plant material 

balance. Include on this line the sum of the bias adjustments for the ID for the current 

period. This line should also include any prior period adjustments. Do not include bias 

adjustments that have already been applied to the source data in the material balance 

equation. 

Note that the total ending inventories must match the total inventory reported on 

DOE/NRC Form 742C for a material type. 

2.2 Section B, “Foreign Obligations”

The total amount of obligated nuclear material on hand as of the end of the reporting period 

must be accounted for by material type. It may not exceed the physical inventory. 

The following column entries are required: 

1. COUNTRY OF OBLIGATION—Enter the unique obligated code for each category of 

nuclear material. Appendix C lists the codes. The NMMSS operator can provide an 

updated listing. 

2. ELEMENT WEIGHT—Enter the element weight (plutonium, uranium, or thorium) of the 

obligated SNM or source material in the reporting units specified for column A of 

Section A of the form (see Section 2.1 of this NUREG). 

3. ISOTOPE WEIGHT—Enter the appropriate isotope weight; if enriched uranium or U233, 
NUREG/BR-0007, Rev. 6 14

enter weight to the nearest gram of U235 or U233, as appropriate. If plutonium, make no 

entry. 

4. TOTAL WEIGHT—Enter the totals for columns 2 and 3. These totals represent the total 

obligated material at the facility. The total weight of obligated nuclear material may not 

exceed the total element and isotope weight reported on line 82. 

2.3 Section C, “Certification”

SIGNATURE, TITLE, AND DATE—An authorized representative of the licensee shall sign the 

report, if submitted as a hard copy. If submitted electronically, each licensee must establish 

internal procedures to ensure that the information provided in the report is accurate and that 

only the authorized licensee personnel have prepared and issued the report. 
 NUREG/BR-0007, Rev. 6 15

3 INSTRUCTIONS FOR COMPLETING DOE/NRC FORM 742C, 

“PHYSICAL INVENTORY LISTING”

DOE/NRC Form 742C describes the status of the nuclear material reported on lines 80 and 81 

of DOE/NRC Form 742, as of the end of the reporting period. There are two separate sets of 

procedures for filing DOE/NRC Form 742C, one for licensees required to report pursuant to 

10 CFR 74.13, “Material Status Reports,” or 10 CFR 150.17 and the other for licensees required 

to report under 10 CFR Part 75. 

The instructions for completing the form are presented separately for the two categories of 

licensees. 

3.1 Licensees Reporting Under 10 CFR 74.13 or 10 CFR 150.17

The following numbered instructions correspond to the numbered blocks or lines to be 

completed by licensees on DOE/NRC Form 742C. Source material with no foreign obligation 

and that is not used in enrichment services, downblending of uranium that has an initial 

enrichment of U235 of 10 percent or more, or the fabrication of mixed-oxide fuels is exempt from 

this requirement. 

1. NAME AND ADDRESS—Leave blank. 

2 REPORTING IDENTIFICATION SYMBOL (RIS)—Enter the RIS of the reporting facility. 

3. INVENTORY DATE—Enter the ending date of the reporting period for the material 

balance report. 

4. LICENSE NUMBER(S)—Leave blank. 

5. BATCH DATA—The basic reporting unit is the batch, defined as “a portion of nuclear 

material handled as a unit for accounting purposes at a key measurement point and for 

which the composition and quantity are defined by a single set of specifications or 

measurements. The nuclear material may be in bulk form or contained in a number of 

separate items.” 

A batch may have only one value for the following: 

$ batch name 

$ number of items 

$ composition/facility code 

$ key measurement point 

$ measurement basis 

$ scrap program 

$ owner code 

In general, enter all of the data for one batch on one line of block 5 of DOE/NRC 

Form 742C. An exception is when a single discrete item contains more than one 

material (e.g., irradiated fuel containing both uranium and plutonium); in this case, use a 
NUREG/BR-0007, Rev. 6 16

separate line for the data for each material, and enter on the first line all data common to 

all materials in the batch. 

5a. MATERIAL TYPE CODE—Enter the appropriate SNM type code, as follows: 

CODE DESCRIPTION

10 Depleted uranium 

E1 Uranium enriched greater than normal but less than 5 percent 

E2 Uranium in enrichment of 5 percent or more but less than 20 percent 

E3 Uranium in enrichment of 20 percent or more but less than 80 percent 

E4 Uranium in enrichment of 80 percent or more 

50 Plutonium 

70 U233

81 Normal uranium 

83 Pu238

88 Thorium 

89 Uranium in cascade 

5b. COMPOSITION/FACILITY (COMP/FAC) CODE—Enter the appropriate code from the 

following table. 

CODE5

 DESCRIPTION

860 In reactors and critical assemblies 

861 In cooling basins 

862 In conversion and fabrication processes 

863 In recovery processes 

864 Material not in process 

865 Unirradiated scrap awaiting recovery 

866 Unirradiated scrap awaiting disposal 

899 Inventory total line 

5c. ELEMENT WEIGHT—Enter the element weight as instructed for columns A and B of 

Section A of DOE/NRC Form 742 (see Section 2.1 of this NUREG). 

5d. ISOTOPE WEIGHT—Enter the isotope weights as instructed for columns A and B of 

Section A of DOE/NRC Form 742 (see Section 2.1 of this NUREG). 

5e. DOE PROJECT NO.—Make no entry unless reporting U.S. Government-owned material. 

 See DOE Orders Series 470 for guidance. 

5f. SCRAP PROGRAM—Leave blank. 

5g. WEIGHT PERCENT ISOTOPE—Leave blank. 

5h. OWNER CODE—This code describes the ownership of the material at the time it was in 

 

5

 See Appendix A of this document for more detailed code instructions. Enrichment facilities not subject to the 

requirements in 10 CFR Part 75 are authorized to continue using the inventory composition codes that the 

NRC has authorized for use. 
 NUREG/BR-0007, Rev. 6 17

the shipper’s possession. Enter the appropriate code from the list below: 

G U.S. Government-owned 

J Not U.S. Government-owned 

Refer to the glossary in Appendix D of this document for further description of 

U.S. Government-owned material. 

5i. SEQUENCE NUMBER—Enter the line number. Number lines consecutively beginning 

with 1. Do not repeat or skip numbers. 

5j. BATCH NAME—No entry required. The licensee can use this block as desired. 

5k. NO. OF ITEMS—No entry required. The licensee can use this block as desired. 

5l. KEY MEASUREMENT POINT—Leave blank. 

5m. MEASUREMENT I.D.—Leave blank. 

5n. ENTRY STATUS—Leave blank. 

5o. MATERIAL BALANCE AREA (MBA)—Leave blank. 

5p. SITE IDC—Leave blank. 

5q. PROCESS CODE—Enter process code A, C, or D; use process codes C and D to 

modify report data for only the current processing period: 

• A refers to the initial entry of data. 

• C refers to the replacement of data. Data may be replaced at any time before 

the close of the processing period in which the initial entry was made. 

• D refers to the deletion of data. Data may be deleted at any time before the 

close of the processing period in which the initial entry was made. 

Reported material balance reports may be modified for the current processing periods. 

Use process code C for replacement and D for deletion: 

$ Submit a form with the RIS, report period, material type, sequence number, and 

process code C with the unique identifier for the line to be replaced. 

$ Submit a form with the RIS, report period, material type, sequence number, and 

process code D with the unique identifier for the line to be deleted. 

$ Submit a form with the RIS, report period, material type with no sequence 

number, and process code D to delete all matching records. 

$ Submit a form with the RIS, report period, and process code D to delete the 

entire material balance within the reporting dates. 
NUREG/BR-0007, Rev. 6 18

6. TOTALS—Enter the total inventory reported in the above categories for element weight 

(5c), isotope weight (5d), and the next sequence number. These total elemental and 

isotopic weights must agree with the sum of the quantities entered on lines 80 and 81 on 

the DOE/NRC Form 742 for each individual material type being reported. 

7. SIGNATURE—An authorized representative of the licensee shall sign the report, if 

submitted as hard copy. Otherwise, each licensee must establish internal procedures to 

ensure that the information provided in the report is accurate and that only authorized 

licensee personnel have prepared and issued the report. 

8. TITLE—Enter the title of the person submitting the report (required only for paper 

submission). 

9. DATE—Enter the date the report was submitted (required only for paper submission). 

Submit the data as specified in Section 1.3 of this document. 

Refer to DOE Order 470.4 and DOE M 470.4-6 for U.S. Government-owned material holdings. 

Reporting data for U.S. Government-owned inventory in an expanded level of detail to comply 

with DOE reporting requirements also meets the NRC’s inventory reporting requirements. The 

total of U.S. Government-owned inventory on which inventory data are reported must agree with 

the quantity entered on line 80 (ENDING INVENTORY—U.S. GOVT-OWNED) on DOE/NRC 

Form 742. 

3.2 Licensees Reporting Under 10 CFR Part 75

The instructions in this section apply only to facilities that the NRC has notified by letter, as 

provided in 10 CFR 75.11, “Installation Information,” that they have been identified under the 

U.S./IAEA Safeguards Agreement. Facilities that are required to submit initial inventory reports 

under 10 CFR 75.32, “Initial Inventory Report,” and for which a physical inventory is not 

performed shall prepare DOE/NRC Form 742 according to the instructions in Section 2.1, 

completing lines 2, 3, 4, 80, 81, and 82. The information in the initial inventory report may be 

based upon the licensee’s book record. Facilities reporting under this section must file 

subsequent material balance reports based upon a physical inventory and are required to attach 

a completed DOE/NRC Form 742C. Such reports are required with respect to each physical 

inventory taken as part of the material control and accounting procedures required by 

10 CFR 75.21, “General Requirements.” Unless otherwise specified by license conditions, such 

reports shall be dispatched as soon as possible and in any event within 30 days after the start 

of the physical inventory. 

After completion of DOE/NRC Form 742C, the licensee should prepare the submittal in 

computer-readable format following the instructions in NMMSS Report D-24. 

The following numbered instructions correspond to the numbered blocks or columns to be 

completed by licensees on the physical inventory listing: 

1. NAME AND ADDRESS—Leave blank. 

2. REPORTING IDENTIFICATION SYMBOL (RIS)—Enter the RIS of the reporting facility. 
 NUREG/BR-0007, Rev. 6 19

3. INVENTORY DATE—Enter the ending date for the period covered by the material 

balance report. 

4. LICENSE NUMBER(S)—Leave blank. 

5. BATCH DATA—The basic reporting unit is the batch, defined as “a portion of nuclear 

material handled as a unit for accounting purposes at a key measurement point and for 

which the composition and quantity are defined by a single set of specifications or 

measurements. The nuclear material may be in bulk form or contained in a number of 

separate items.” 

A batch may have only one value for the following: 

$ batch name 

$ number of items 

$ composition/facility code 

$ key measurement point 

$ measurement basis 

$ scrap program 

$ owner code 

In general, enter all of the data for one batch on one line of block 5 of DOE/NRC 

Form 742C. One exception is when a single discrete item contains more than one 

material (e.g., irradiated fuel containing both uranium and plutonium); in such a case, 

use a separate line for the data for each material, and enter on the first line all data 

common to all materials in the batch entered. 

5a. MATERIAL TYPE—Enter the appropriate SNM type code, as follows: 

CODE DESCRIPTION

10 Depleted uranium 

206

 Enriched uranium 

50 Plutonium 

70 U233

81 Normal uranium 

83 Pu238

88 Thorium 

89 Uranium in cascade 

 

6 If reporting enriched uranium (material type 20), enter the appropriate enrichment level code in lieu of 20, as 

follows: 

CODE DESCRIPTION

E1 Greater than normal but less than 5 percent 

E2 5 percent or more, but less than 20 percent 

E3 20 percent or more, but less than 80 percent 

E4 80 percent or more
NUREG/BR-0007, Rev. 6 20

5b. COMPOSITION/FACILITY (COMP/FAC) CODE—Enter the appropriate code from the 

list developed during the formulation and negotiation of the FA or transitional facility 

attachment (TFA). 

5c. ELEMENT WEIGHT—Enter the weight of the contained SNM or source material in the 

same units as specified for Section A of DOE/NRC Form 742 (see Section 2.1 of this 

document). 

5d. ISOTOPE WEIGHT—Enter the isotope weight. If enriched uranium or U233, enter the 

weight to the nearest gram of U235 or U233, as appropriate. If plutonium, enter the sum of 

Pu239 and Pu241 to the nearest gram. If Pu238, enter the weight of the isotope Pu238 to the 

nearest 0.1 gram. For depleted uranium, enter the U235 isotope weight to the nearest 

kilogram. Make no entry for other source material. 

Optionally, if using XML format, source material may be reported to three decimal 

places; however, both shipper and receiver must report to the same decimal place. If 

reporting to three decimal places, the reporting unit is to the nearest thousandth of a 

kilogram. For example, both the shipper and receiver may report 1655 grams as 1.655 

kilograms. However, the licensee must continue to report to the same decimal place for 

consistency. 

5e. DOE PROJECT NO.—Make no entry unless reporting U.S. Government-owned material. 

 See DOE Order Series 470 for guidance. 

5f. SCRAP PROGRAM—Make no entry unless reporting U.S. Government-owned material. 

 See DOE Order Series 470 for guidance. 

5g. WEIGHT PERCENT ISOTOPE—Enter the weight percent of the isotope U235 if uranium 

enriched or depleted in U235. If plutonium, enter the weight percent of the isotope Pu240. 

If Pu238, enter the weight percent of the isotope Pu238. Report weight percent to at least 

two, but not more than four, decimal places, depending on the accuracy of the 

measurement method (for example, XX.XXXX%). For U233, enter the parts per million of 

U232. This column does not apply for normal uranium or thorium. Use separate lines to 

report material of different enrichments. 

5h. OWNER CODE—This code describes the ownership of the material at the time it was in 

the shipper’s possession. Enter the appropriate code from the list below: 

G U.S. Government-owned 

J Not U.S. Government-owned 

Refer to the glossary in Appendix D of this document for further description of 

U.S. Government-owned material. 

5i. SEQUENCE NUMBER—Enter the line number. Use consecutive numbers beginning 

with 1. Do not repeat or skip numbers. 

5j. BATCH NAME—Enter a unique identifier for the batch as defined in block 5. If the batch 

is a discrete item with a unique identifying serial number or name (e.g., a fuel assembly, 

sealed source, or uranium hexafluroide cylinder), enter the identification number of the 
 NUREG/BR-0007, Rev. 6 21

batch name. Note that the same batch name must not appear twice in the same report 

for the same material type. 

5k . NO. OF ITEMS—If the batch is composed of a number of discrete items, enter the 

number of items. If the batch is bulk material, or if the number of items is not 

meaningful, enter 1. If more than one line is used to report data on the batch, enter the 

number of data items on each line. 

5l. KEY MEASUREMENT POINT—Enter the code for the appropriate inventory key 

measurement point, as specified in the FA or TFA. 

5m. MEASUREMENT I.D.—Fill in the three sections of this data field as described below. 

5m1. MEASUREMENT BASIS—Enter the pertinent code from the following: 

• N is used if batch data are based on measurements made in an IAEA MBA (RIS) 

other than the reporting MBA (RIS). 

• L is used if batch data are based on measurements made in another IAEA MBA 

(RIS) and have been previously reported by the reporting MBA (RIS) in a 

DOE/NRC Form 741 or a DOE/NRC Form 742C. 

• M is used if batch data are based on measurements made in the reporting IAEA 

MBA (RIS) and the data were not previously reported. 

• T is used if batch data are based on measurements in the reporting IAEA MBA 

(RIS) and have been previously reported for that MBA (RIS) in a DOE/NRC 

Form 741 or 742C. 

5m2. OTHER MEASUREMENT POINT—If the batch data are based on measurements made 

at a different key measurement point from the one specified above, enter the 

identification of the key measurement point at which the measurements were made. 

5m3. MEASUREMENT METHOD—In some cases, the FA or TFA may provide codes for 

identifying the measurement method used. In such cases, enter the appropriate code. 

5n. ENTRY STATUS—Enter N (for New entry). 

5o. MBA—Leave blank. 

5p. SITE IDC—Leave blank. 

5q. PROCESS CODE—Enter process code A, C, or D; use process codes C and D to 

modify report data for only the current processing period: 

• A refers to the initial entry of data. 

• C refers to the replacement of data. Data may be replaced at any time before 

the close of the processing period in which the initial entry was made. 
NUREG/BR-0007, Rev. 6 22

• D refers to the deletion of data. Data may be deleted at any time before the 

close of the processing period in which the initial entry was made. 

Reported material balance reports may be modified for the current processing periods. 

Use process code C for replacement and D for deletion:. 

$ Submit a form with the RIS, report period, material type, sequence number, and 

process code C with the unique identifier for the line to be replaced. 

$ Submit a form with the RIS, report period, material type, sequence number, and 

process code D with the unique identifier for the line to be deleted. 

$ Submit a form with the RIS, report period, material type with no sequence 

number, and process code D to delete all matching records. 

$ Submit a form with the RIS, report period, and process code D to delete the 

entire material balance within the reporting dates. 

6. TOTALS—Enter the total inventory reported in the above categories for element weight 

(5c), isotope weight (5d), and the next sequence number. This total must agree with the 

sum of the quantities entered on lines 80 and 81 on DOE/NRC Form 742. 

7. SIGNATURE—An authorized representative of the licensee must sign the form, if 

submitted as hard copy. Otherwise, each licensee must establish internal procedures to 

ensure that the information provided in the report is accurate and that only authorized 

licensee personnel have prepared and issued the report. 

8. TITLE—Enter the title of the person who signed the report (required only for paper 

submission). 

9. DATE—Enter the date the report was signed (required only for paper submission). 
 NUREG/BR-0007, Rev. 6

APPENDIX A

COMPOSITION CODE INSTRUCTIONS 
NUREG/BR-0007, Rev. 6 
A-1 NUREG/BR-0007, Rev. 6

860 In Reactors and Critical Assemblies

Enter this code for special nuclear material (SNM) or source material in reactors, test piles, and 

critical assemblies, and for SNM being used for radiation studies. Use code 864 to report 

excess, spare, or transiently used fuel elements. 

861 In Cooling Basins

Enter this code for irradiated SNM or source material in cooling basins held for future recovery 

or disposal (including reactor-produced SNM). Use this code also for spent fuel in dry storage. 

862 In Conversion and Fabrication Processes

Enter this code for SNM or source material in conversion or fabrication processes that change 

its chemical or physical form. Sealed sources, unopened receipts, and ultimate products 

maintained under tamper-safe conditions are not considered to be “in process.” Use this code 

also to reflect uranium within an enrichment plant (i.e., cascade). 

863 In Recovery Processes

Enter this code for SNM or source material in a recovery process (i.e., nuclear material in the 

process of being separated from original fuel and other reactor products, and nuclear material in 

the process of being removed from undesired materials and converted to usable forms). 

864 Materials Not in Process

Enter this code for SNM or source material in all unopened receipts, sealed sources, and 

ultimate products maintained under tamper-safe conditions. 

865 Unirradiated Scrap Awaiting Recovery

Enter this code for SNM or source material in unirradiated scrap material that is awaiting inhouse or offsite recovery. 

866 Unirradiated Scrap Awaiting Disposal

Enter this code for SNM or source material in unirradiated scrap material that is awaiting 

transfer to an authorized disposal facility. 

899 Inventory Total Line

Enter the cumulative total reported for a given material type. 
NUREG/BR-0007, Rev. 6 A-2 
 NUREG/BR-0007, Rev. 6

APPENDIX B 

DOE/NRC FORM 742, “MATERIAL BALANCE REPORT,” (BLANK) AND 

DOE/NRC FORM 742C, “PHYSICAL INVENTORY LISTING” (BLANK) 
NUREG/BR-0007, Rev. 6 
B-1 NUREG/BR-0007, Rev. 6 
NUREG/BR-0007, Rev. 6 B-2 
B-3 NUREG/BR-0007, Rev. 6 
NUREG/BR-0007, Rev. 6 B-4 
 NUREG/BR-0007, Rev. 6 

APPENDIX C

OBLIGATION CODES
NUREG/BR-0007, Rev. 6 
C-1 NUREG/BR-0007, Rev. 6 

Obligation Code Country/Entity

31 Australia 

32 Canada 

33 EURATOM 

34 Japan 

35 People’s Republic of China 

37 Switzerland 

38 Argentina 

39 Brazil 

40 Chile 

81 Australia/Japan 

82 Canada/Japan 

83 EURATOM/Japan 

84 Australia/EURATOM/Japan 

85 Canada/EURATOM/Japan 

86 China/Japan 

87 Australia/Canada 

88 Australia/EURATOM/Canada 

91 Australia/EURATOM 

92 Canada/EURATOM 

WR Former Soviet Union Weapons 

Material 

NOTE: EURATOM is an organization consisting of member countries Austria, Belgium, 

Bulgaria, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, 

Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, 

Poland, Portugal, Romania, the Slovak Republic, Slovenia, Spain, Sweden, and the 

United Kingdom, as of January 2008. 

For any other obligation codes, contact the Nuclear Materials Management and 

Safeguards System operator for further instructions. 

 
NUREG/BR-0007, Rev. 6 C-2 
 NUREG/BRB0007, Rev. 6 

APPENDIX D

GLOSSARY
NUREG/BR-0007, Rev. 6 
D-1 NUREG/BR-0007, Rev. 6 

GLOSSARY

 Accountability—The determination of, and current record maintenance of, special nuclear 

material and source material quantities associated with transfers, measured discards, 

inventories, and inventory differences that might result from theft, diversion, or other unidentified 

loss mechanisms. 

 Agreement State—A State that has signed an agreement with the U.S. Nuclear Regulatory 

Commission under which the State regulates the use of byproduct, source, and small quantities 

of special nuclear material in that State. 

 Book inventory—The algebraic sum of the most recent physical inventory of the material 

balance area and of all inventory changes that have occurred since the physical inventory was 

taken. 

 Concise note—Additional nuclear material transaction, material balance, or inventory data 

supplied, in free text format, by facilities engaged in the import and/or export of nuclear 

materials, by facilities selected under the provisions of the agreement between the United 

States and the International Atomic Energy Agency (IAEA) for the application of safeguards in 

the U.S./IAEA Safeguards Agreement, any facility that would like to transmit any additional 

explanatory nuclear material information. 

 EURATOM—As of January 2008, an organization consisting of member countries Austria, 

Belgium, Bulgaria, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, 

Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, 

Portugal, Romania, the Slovak Republic, Slovenia, Spain, Sweden, and the United Kingdom. 

Foreign obligated nuclear material—Source material or special nuclear material that is subject 

to the terms and conditions of an agreement that the U.S. Government has entered into with 

another government or group of governments. 

Highly enriched uranium (HEU)—Uranium enriched to 20 percent or greater in the isotope 

uranium-235. 

 Holding account—Typically identified by four-character reporting identification symbols (RISs) 

ending in the letter H assigned by the U.S. Nuclear Regulatory Commission. Some enrichment 

facilities have holding accounts identified by three-character RISs beginning with the letter V. 

Regardless of the RIS, these accounts usually acquired inventory from the shipment of licensed 

material from the primary RIS in use at the licensee. Typically, a small number of licensees 

have used these accounts for nuclear materials not expected to be immediately processed, 

reprocessed, or disposed. However the licensed nuclear materials in holding accounts are still 

in the licensee’s possession and must be included in inventories reported to the Nuclear 

Materials Management and Safeguards System. 

Inventory difference (ID)—The arithmetic difference between a book inventory and the 

corresponding physical inventory that closes the material balance period. It is calculated by 

subtracting the ending inventory (EI) and removals from inventory (R) from the beginning 
NUREG/BRB0007, Rev. 6 D-2 

inventory (BI) and additions to inventory (A) during the period between physical inventories. 

Mathematically, ID can be expressed as: 

ID = (BI + A - R) - EI 

where (BI + A - R) is the book inventory. 

Inventory reconciliation—The adjustment of the book record quantity of both elements and 

fissile isotopes to reflect the results of a physical inventory. In a broad sense, inventory 

reconciliation involves the activities of calculating (1) the inventory difference (ID) for the 

material balance period in question, (2) the uncertainty value associated with the ID, (3) the 

active inventory for the period, and (4) any bias adjustment and/or prior period adjustment 

associated with the ID value. 

Low-enriched uranium (LEU)—Uranium enriched below 20 percent in the isotope uranium-235. 

Material balance period—The time span to which a material or physical inventory pertains. 

Nuclear Materials Management and Safeguards System (NMMSS)—The national database and 

information system for select nuclear materials controlled by the U.S. Government. This system 

was created to support national safeguards and management objectives in domestic and 

international programs. The system stores data on nuclear material transactions and 

inventories and produces a wide range of printed reports for use by the U.S. Department of 

Energy and the U.S. Nuclear Regulatory Commission and those licensees they regulate. The 

system is used to satisfy the nuclear materials information requirements of agreements between 

the United States and foreign entities. In addition, the system provides the reporting interface 

between facilities selected under the provisions of the U.S./International Atomic Energy Agency 

Safeguards Agreement. 

Physical inventory—A physical determination of the quantity of nuclear material on hand at a 

given time. The methods of physical inventory and the associated measurements vary, 

depending on the material to be inventoried and the process involved. A book inventory 

between physical inventory takings can be determined based on the physical inventory quantity 

from the prior period together with all subsequent inventory changes associated with the 

determination of that book inventory. The primary purpose of a physical inventory is to confirm 

the absence of (or to detect) a loss, theft, or diversion of special nuclear material. 

Report Period—Period inclusive of defined dates (e.g., October 1, 2005, through September 30, 

2006). Reports for a reporting period, such as inventory, material balance, and related 

transactions reports, must assure that no dates are undocumented between the previous and 

current submittals. 

Reporting identification symbol (RIS)—A unique combination of three or four letters that is 

assigned to each reporting organization by the U.S. Nuclear Regulatory Commission for the 

purpose of identification in the Nuclear Materials Management and Safeguards System 

database. 

Shipper-receiver difference—The difference between what a shipper claims a shipment of 
D-1 NUREG/BR-0007, Rev. 6 

special nuclear material contained and what the receiver claims it received, where both the 

shipper’s and receiver’s values are based on measurement. 
NUREG/BRB0007, Rev. 6 D-4 

Source material—Uranium or thorium, or any combination thereof, in any physical or chemical 

form; or ores that contain by weight 0.05 percent or more of uranium, thorium, or any 

combination thereof. Source material does not include special nuclear material. 

Special nuclear material (SNM)—Plutonium, uranium-233, and uranium enriched in the 

isotope 233 or 235. 

U.S. Government owned—Nuclear material that, while used by a licensee as part of its 

activities, is actually an asset owned by a Federal government agency such as the U.S. 

Department of Energy (DOE). These materials may be bulk materials, discrete radiation 

sources, or finished products. Such materials may represent a lease or loan arrangement with 

a Government agency. U.S. Government-owned materials are typically represented by an 

owner code of G on shipping information (i.e., DOE/U.S. Nuclear Regulatory Commission 

(NRC) Form 741) and inventory documentation (i.e., DOE/NRC Forms 742 and 742C). One 

way a licensee determine whether nuclear material in its possession is U.S. Government owned 

is to review the licensee’s DOE/NRC Form 741 documentation listing the original receipt of the 

material. If such material is U.S. Government owned, it will have an owner code of G entered 

on the licensee’s portion of the form. 
D-3 NUREG/BR-0007, Rev. 6