DOE O 2200.10A, Accounts, Codes, and Illustrative Entries

1 4ti ‘L.b . . U.S. Department of Energy ORDER a Washington, D.C. EEl - 8-9-89 SUBJECT: ACCOUNTS”, CODES, AND ILLUSTRATIVE ENTRIES 1. PURPOSE. To provfde Department of Energy (DOE) pol icy ● nd general Procedures for general ledger account codes and definitions; financial 2. 3. ● 4. 5. 6. 7. 8. codes for Department-wide financial management systems; account~ng entries to illustrate recording of ● ppropriations, warrants, allotments, commitments, obligations, transferring cost and property, ● ccounts receivables, loans, investments, payroll, travel, grants, ● nd special funds. CANCELLATION. DOE 2200.10, ACCOUNTS, CODES, AND ILLUSTRATIVE ENTRIES, of . - ● SCOPE. The provisions of this Order apply to all Departmental elements and -rated contractors performing work for the Department as provided by law and~or contract and as implemented by the appropriate contracting officer. APPLICABILITY. (See DOE 2200.4, page I-1, paragraph 1.) REFERENCE. DOE 2200.4, ACCOUNTING OVERVIEW, of 3-31-88, Attachment 2, References,” provides a consolidated listing of authoritative reference sources for all subject matter contained in the accounting directives (DOE 2200 series). OBJECTIVE. To ensure that DOE account codes are reported and used consis- tently throughout the Department; also, to provide illustrative entries to ensure that accounting entries to the general ledger are made properly. DEFINITIONS. DOE 2200.4, Attachment 1, “Definitions,” provides a consolidated glossary of financial terms used in the accounting directives. In some instances a term may be defined within the text of an Order where its use is limited to the immediate text. RESPONSIBILITIES. DOE 2200.4, Chapter III, “Responsibilities, n contains the responsibilities for accounting directives. BY ORDER OF THE SECRETARY OF ENERGY: DONNA R. FITZPATRICK Assistant Secretary Management and Administration DISTRIBUTION: INITIATED8Y: All Departmental Elements Deputy Assistant Secretary for Financial Management and Controller 8-9-89 DOE 2200.IOA TABLE OF CONTENTS CHAPTER I - BALANCE SHEET CODES Page I 1. Introduction ● ***O*.*. ● .***.**=. .***=***** ● *=******* ● ****9**** ● ****..**. I-1 ~ ● . Pur ose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-1 !b . ;: I;abillty ! ....00.. ● 0 . 0 0 0 0 0 0 ● 0 0 0 0 0 0 . 0 ● 0 0 0 0 . 0 0 0 ● . 0 0 = 0 0 0 0 ● 0 0 0 . . 0 0 . . I-1 ..00.00 ...0000.. ..00..00. ● 0 0 0 . 0 . . 0 ....000. .0000... ● . 0 0 . . . . 0 . . I-1 2. &lmce Sheet Codes ● .=****.* .*9******* ● **=****** ● *.**.**** .********* .** I-1 Attachment I-l--DOE Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-3 Attachment I-2--Balance Sheet Code Deflnltlons . . . . . . . . . . . . . . . . . . . . . 1-11 CHAPTER 11 - FINANCIAL CODES 1. 2 . 3. 4. 5. 6. i 1;: 11. 12. 13. 14. 15. 16. Introduction .0.....0 ....000=0 ..000..0. . . . * * . * * * .0000...0 ● . . 0 . . 0 . 0 . . . . . . 11-1 Background .*...*** ● * * . * * * = * ● * * * O * * * * ● 0 0 . 0 * 0 * = ● * . * . * * * * ● 0 0 . . 0 . . . .0.. 11-1 ;: Pur ose !’

. . . . . . . . ● . 0 . . . . . 0 ..0.00.0. ● 0 0 0 . . 0 . . ● 0 . 0 0 - 0 . . . 0 . . 0 . . . 0 . . . . . . . II-1 c . App icabillty ......*** .**..**..* ● . * * * * * * * . ● . . * * . * . * * ● * * . * . . . * * .*.** II-1 d. I n q u i r i e s . . . . . . . . . ● . . . . * . * * * ● * . * . . * * * . ● .*.**.*** ...9. . . . . . .......0. 11-1 e. Pollcy ..*****.* ..**...**. ● .******** ● ********* ● ******.** ● **.****** ● * II-2 f. Flnanclal Information System Record Format . . . . . . . . . . . . . . . . . . . . . . . . 11-2 Reporting Source Code ● 0 . 0 0 0 0 0 .00.00000 ....0000= ● 0 . 0 . . 0 0 0 ● * . * . . . . . .0.0.0 II-2 Off Ice Code .0..0... ..0.0000. ● 00....0. .0.0.0... .0.000... . . . . . . . . . . . . II-2 ;: Reportfng U n i t .00.0.0. . . . . . . . . . ● . 0 . . . 0 0 0 ● . . . . . * * * . . . . . . . . . ● 0 . . . 0 0 . 0 11-2 c. Site Code .0..0.0. ● 0 . . 0 0 0 . . ● . 0 . . . . 0 . . . . . . . . . . . . . * * * . . . . . . . 0 0 0 . . . . . . . IX-2 Balance Sheet Code ....00.. . . . . . . . . . ● . . . .00.. ● ....0.0. .**.***.. . . . . . . . . . II-3 Status Code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .00.0.0. ● 0.0***.. ..0000000 II-3 Accounting Type Code . . . . . ’ . * * . . . 0 0 0 . 0 . ● 0 0 0 0 . . . ● 0 .*OOOO*=* .00..0.0. .0.00. II-3 a. Asset Type ..0.00.0 . . . . . . . . . . 0 0 0 0 0 . 0 0 . . 0 . 0 0 . 0 0 . . 0 0 . 0 . 0 0 ● 0 . 0 . . . . . ● . * O II-3 b . O b j e c t C l a s s i f i c a t i o n .0....00 .0.00..00 ● 0 0 0 0 . . . . .*.*.**** ● . * * . . . . * . . II-3 Fund Type Code .000.0.0 ● . 0 0 . 0 0 0 0 ● . 0 . . 0 . 0 . ● a . . . . . . . .00..00.0 . 0 0 0 0 0 . 0 0 ● . . . 11-3 Sunsnary Classification Codes .....*.* . 0 0 0 0 . . . . ● 0.0.. .0. . . . . . . . . . .....00. II-4 Budget ● nd Reporting Classiflcatlon . . . . . . . . . . . . . . . . . ..0.0..0. . . . . . . . . . ● II-4 Contract Identlflcatlon Code . . . . . . . . . . 0 0 0 0 0 0 . . . . 0 0 . . . 0 ● 0 0 . . . 0 . = ● . . . . . . * * 11-4 Financial Plan Code . . . . . . . . ● 0.... . ● 0 ● . . . ● . . . . . . . . . ● . . . . . . ● .0..0... . . . . . . II-6 Supplementary Data Codes ....00. ....000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H-6 S e c u r i t y Classlflcation ● . . . . . 0 . . . . . . . . . . ● . 0 . 0 . . . 0 .00*.=**0 .0.....00 ● 0 0 0 II-7 Other Par ty Identlflcatlon .**.**..* ● * * * * * = * * * ● * . . * * * * * * .********* ● * * * 9 9 II-7 Amount . . . . . . . . ● . . . . . . . . . . . . . . . . . . . . . . . . . . ...00000. ● 00.000.0 ...000..0 ● . . II-8 CorrectIon Code ● .*.*.... . . . . . . . . . . ...**.**** ● * * * . . * * * = ..******** ● . * . * * . II-8 U.S. Government Standard General Ledger Account Number . . . . . . . . . . . . . . . . . II-8 CHAPTER 111 - ACCOUNTING ENTRIES 1. I n t r o d u c t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . ● . 0 0 . 0 0 0 . ● O . * * * . * * ...000.00 ...0.0 111-1 2 . Pur ose ! . . . . . . . . . . . . . . . . . . . . . . . . . ..0..0.0. . . . . . . . . .00..... ● 0..0.... ● *... 3 . APP icability II I-1 . . . . . . . . . . . . . . . . . ● .......0 . . . . . . . . . . . . . . . . . . ● ....**.* ● .-.. 111-1 4. I n q u i r i e s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0..0.0.. ...00..00 ● O*******

111-1 1 (and i i ) , a . 8-9-89 DOE 22OO.1OA CHAPTER I BALANCE SHEET CODES 1. INTRODUCTION. a. b. c. Purpose. This chapter describes the Department’s chart of accounts and provides complete definitions for the account numbers presented. Applicability. The applicability of this chapter is specified in DOE %?200.4, ACCOUNTING OVERVIEW, Chapter I, ‘Introduction,” paragraph 1. Power marketing administrations are excluded from provisions of this chapter. Pol icy. It is the Department’s policy to report and record financial activity in accordance with title 2 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies, Office of Manage- ment and Budget guidance, the Department of the Treasury Financial Manual, and generally accepted accounting principles. To accomplish this objective, the Department utilizes the uniform set of accounts referred to as “balance sheet codes.” ● 2. BALANCE SHEET CODES. The Department’s chart of accounts (see Attachment I-1) provides the basic structure of its official accounting records. The chart incorporates proprietary, budgetary, self-balancing. The basic structure number is as follows: and Departmental Control accounts that are of the four-digit balance sheet code 1000 and 2000: 3000: 4000: 5000: 6000: 7000: 8000: 9000: Attachment I-2 provides a definition Assets Liabilities Appropriated Funds Unobligated Allotments Unpaid Obligations Disbursements Equity Memorandum Accounts for each account in the chart of accounts. I-1 (and I-2) . 8-9-89. DOE 22 OO.1OA Attachment I-1e DEPARTMENT OF ENERGY CHART OF ACCOUNTS 11** CASH 1110 Fund Balance with U.S. Treasury--Other Cash 112* Clearing (89F3***) and Deposit (89X6***) Accounts 1122 U.S. Savings 8onds (89X6050) 1123 Uithheld State and Local Income Taxes (89X6275) 1124 Unclaimed Monies Due Creditors (89X6090) 1125 Suspense (89X6875) 1126 Budget Clearing Account - Suspense (89F3875) 1127 Uninvested Balance of Collections from Alleged Violators of DOE Petroleum Regulations - (89X6425) 1128 Advances for Co-Sponsored Projects (89X6424) 1129 Contract Holdbacks - PM/l (89X6772) 112A Budget Clearing Account - Unavailable Check Cancellation and Overpayments (89 F3880) 112B Deposits in Transit - Suspense (89 F3878) 112D Budget Clearing Account Undistributed Difference Chargeback (89 F3879) 112E Uninvested Balance of Low Level Radioactive Waste Escrow Account (89X6427) 113* Advances 1131 Advances to Nonintegrated Contractors 1132 Advances to DOE Employees - Other 1135 Advances to Grantees 1151 Advances to Other DOE Locations 1181 Advances to Integrated Contractors 12** ADVANCES TO OTHER FEDERAL AGENCIES 1221 Advances to Other Federal Agencies 14** ACCOUNTS RECEIVABLE 141* Integrated Contractor Accounts Receivable 1411- 1412 1413 1414 1415 1416 1417 1418 143* Refunds 1431 1432 1433 1434 1435 1436 Trade Receivables Other Federal Agencies Employees Inter-Field Office Intra-Field Office Other Uncollectible Accounts Receivable Foreign Other Federal Agencies Employees Other Uncollectible Accounts Receivable Inter-Field Office Refunds Receivable Intra-Field Office Refunds Receivable 1-3 DOE 22OO.1OA Attachment I-1 8-9-89 15** 16** 144* 145* 146* 147* 1491

Reimbursements 1441 Other Federal Agencies 1442 Non-Federal, Domestic Entities 1443 Foreign 1444 Uncollectible Accounts Receivable 1445 Nuclear Uaste Fund 1447 Oil Consent Orders - 1448 Advances for Co-sponsored Projects 144E Low Level Radioactive Waste Other 1451 Travel Advances 1452 Imprest Fund 1453 Guarantee Loan Receivable Direct Loans Receivable 1461 Principal, Interest & Penalty Receivable Long Ter:e::::;nts Receivable 1471 1472 Foreign 1473 Other 1474 Loans Direct Loans Receivable ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE 1517 Integrated Contractors 1534 Refund 1544 Reimbursements 1554 Allowance for Loss on Loans Receivable INVENTORIES--MATERIALS AND SUPPLIES 161* - 164* 1611 1612 1613 1615 1628 1629 1631 1632 1635 Nuclear Material Inventories Production Inventories Production Byproduct Materials Unirradiated Nuclear Material Held for Processing Weapons Stockpile Nuclear Material Inventory Variance Retained by Field Offices Nuclear Material Inventory Variance Nuclear Material in Research Nuclear Material Held for Future Disposition Nuclear Material in Process at Naval Reactors Core Vendors 1636 Nuclear Material on Loan or Lease 1638 Nuclear Material Under Presidential Directive 1643 Irradiated NonProduction Nuclear Material Held for Processing - 165* Petroleum Inventories 1651 Strategic Petroleum Reserve 1652 Naval Petroleum Reserve 166* Isotopes 1661 Radioisotopes 1-4 . . 8-9-89 1711 18** 21** 22** 2311 24** DOE 2200.ltlA Attachment 1-1 1662 Stable Isotopes 1671 Special Reactor Materials 168* Other Special Materials and Fuel Fabrication Costs -. 1681 Other Special Materials 1682 Fuel Fabrication 1691 Stores ALLOWANCE FOR LOSS ON STORES INVENTORY PREPAYMENTS 1811 Other Federal Agencies 1812 Other 1813 Suspense Debits 1814 Unamortized Premium on Federal Securities FIXED ASSETS--COMPLETED PLANT AND CAPITAL EQUIPMENT 2110 Production Facilities 2120 Power Marketing Facilities 2130 Research Facilities 2150 Administrative Facilities 2160 Strategic Petroleum Reserve Facilities 2161 Naval Petroleum Reserve Facilities FIXED ASSETS--ACCUMULATED DEPRECIATION 2210 Production Facilities 2220 Power Marketing Facilities 2230 Research Facilities 2250 Administrative Facilities 2260 Strategic Petroleum Reserve Facilities 2261 Naval Petroleum Reserve Facilities FIXED ASSETS--CONSTRUCTION WORK IN” PROGRESS COLLATERAL FUNDS AND OTHER DEPOSITS 242* 243* 245* 246* 249* Emr)loyee Benefit Funds 2421 - 2422 Annuity 2431 2433 2439 Cash Securities Funds and Related Allowances Cash Allowance for Valuation Accumulated Allowance for Purchase of Annuities Insurance Deposits 2451 Cash Pension Awards 2461 Cash 2462 Securities 2463 Allowance for Valuation Other Deposits 2491 Cash I-5 DOE 22 OO.1OA Attachment I-1 25** OTHER ASSETS 2510 Investment in Federal Securities - Other 2512 Assets Acquired Through Foreclosure 2517 Investment in Federal Securities - Oil Consent 2518 Investment in Federal Securities - Co-Sponsored 251E Investment in Federal Securities - Low Level/Radioactive Uaste 2610 Allowance for Loss on Acquired Collateral 31** ACCOUNTS PAYABLE “. 8-9-89 Projects 3111 3122 314* 3151 3191 32** ACCRUED 3211 3212 3213 3214 3215 3216 3217 Non-Federal Other Federal Agencies Inter-Contractor/Field Office 3141 Inter-Field Office 3142 Intra-Field Office Drafts Payable--Letters of Credit Other EXPENSES

Other Federal Agencies Other Accrued Unfunded Annual and Compensatory Leave--DOE Employees Accrued Vacation Pay--Integrated Contractor Employees Accrued Funded Payroll and Benefits ● Accrued Interest Payable - Federal Accrued Interest Payable - Public 33** FUNDS HELD FOR OTHERS 331* Employee Payroll Deductions 3313 Deductions for U.S. Savings Bonds (89X6050) 3314 Deductions for Withheld State and Local Income Taxes (89X6275) 3316 Employee Payroll Deductions--Other 3318 Deductions for Advances for Co-Sponsored Projects (89X6424) 333* Other Special Funds on Deposit 3331 Unclaimed Monies Due Creditors of Contractors with the United States Under Cost-Plus-A-Fixed-Fee Contracts, DOE (89X6090) 3332 Suspense (89X6875) 3333 Budget Clearing Accounts-Suspense (89 F3875) 3337 Collections from Alleged Viol ators of DOE Petroleum Regulations (89X6425) 3339 Deductions for Contract Holdbacks - Pt#is (89X6772) 333A Budget Clearing Account-Unavailable Check Cancellation and Overpayments (89 F3880) 333B Deposits in Transit-Suspense (89 F3878) I-6 . 8-9-89 34** 3511 3611 3612 391* 395* 4*** DOE 2200.IOA Attachment l-l 333D Budget Clearing Account, Undistributed Difference Chargebacks (89 F3879) 333E Low-Level Radioactive Waste Escrow Account (89X6427) 3351 Trust Funds on Deposit 3361 Uaste Fund Fees 3391 Other Funds on Deposit ADVANCES FROM OTHER FEDERAL AGENCIES 3411 Transfer Appropriations ADVANCES FROM OTHER DOE LOCATIONS URANIUM FEED MATERIALS FURNISHED BY CUSTOMERS UNDER TOLL ENRICHING AGREEMENTS BORROMING FROM FEDERAL FINANCING BANK DEFERRED CREDITS 3911 Foreign Transactions 3912 Other Federal Agencies 3913 Other Deferred Credits 3914 Suspense Credits 3915 Investment Income 3916 Unamortized Discount on Federal Securities LONG TERM LIABILITIES 3951 Contract Holdbacks 3955 Uncollected Receipts from Alleged Violators of DOE Petroleum Regulations APPROPRIATED FUNDS 4~** :;p;rtionments and Reapportionments Budget Authority 4002 Unobligated Balance 4003 Reimbursements and Other Income 4004 Recoveries of Prior Year Obligations 4005 Portion of Budgetary Resources not Available 4006 Restorations/Writeoffs 4007 Total Budgetary Resources 4008 Apportioned 4009 Withheld Pending Rescission 4010 Deferred Programs 4011 Unapportioned 411* Appropriations Received 4110 Appropriations Received 4115 Borrowing Authority Used 4117 Borrowed Funds Federal Financing Bank 4118 Invested or Borrowed Funds I-7 DOE 22 OO.1OA Attachment I-1 8-9-89 500* 600* 700* 8*** 4125 Funds Available for Allotment 4130 Unexpended Allotments 421* - 431* Unexpended Allotments or Apportionments 4211 Unexpended Allotments, Operations 4311 Unexpended Allotments, Plant and Capital Equipment 4511 .Funds Returned to U.S. Treasury ‘ 4513 Transfer Appropriations Received (Liabilities Contra) 4514 Trust Funds Received (Liabilities Contra) 4517 Funds Borrowed from Federal Financing Bank 4518 Borrowin with U.S. Treasury 4611 !Split Al otment/Appropriation Adjustments Pending 4612 Split Allotment/Appropriation Adjustments Pending--Variance 4711 Reimbursable Orders Accepted 4721 Unobligated Unfilled Customer Orders 4731 Obligated Unfilled Customer Orders 4811 Appropriation Reimbursements - Non OFA 4812 Appropriation Reimbursements - Other Federal Agencies UNOBLIGATED ALLOTMENTS *002 Re~mbursable Work Allotment - Non Federal *003 Operations Allotment for Reimbursable Work - Other Federal Agencies *004 Plant and Capital Equipment Allotment *006 Allotments of Trust Funds and Transfer Appropriations

Received *009 Operations Allotment--All Other ● UNPAID OBLIGATIONS (Identify as indicated under 500*. ) DISBURSEMENTS (Identify as indicated under 500*. ) EQUITY ACCOUNTS 8111 Transfers Issued 8112 Transfers Received 8113 Nonreimbursable Transfers to Other Federal Agencies 8114 Nonreimbursable Transfers from Other Federal Agencies 8115 Intrareporting Unit Transfers 8118 Borrowing from U.S. Treasury 812X Integrated Contractor - Equity 8123 Current Year Payments with Intergrated Contractors 8124 Current Year Audited Cost with Integrated Contractors 8125 Investment with Integrated Contractors 8131 Program Costs Capitalized--Inventories 8132 Net Cost of Operations 8133 Program Costs Capitalized--Plant and Capital Equipment 8149 Other Monthly Nonfund Changes 8151 DOE Equity I-8 8-9-89 OOE ZZUU. 104 Attachment 1-1 99** MEMORANDUM ACCOUNTS 991* “994* 996* :onsnitments--Pl ant and Equipment Only 1911 Outstanding Commitments 1915 Contra Debits--Outstanding Consnitments !eceipts and Disbursements )941 Receipts ● nd Disbursements Control 1942 Receipts and Disbursements Control (Contra) ncentive Financing Authorization/AuthoritY 1961 Guarantee Limit Authority 1962 Apportioned Authority 1963 Unapportioned Authority 1964 Loan Guarantee Allotment 1965 Loan Guarantee Authority 1966 Loan Guarantee Issued I-9 (and 1-10) 8-9-89 DDE 22OO.1OA Attachment I-2 BALANCE SHEET CODE DEFINITIONS 11** Cash Definition: These accounts Identify money available for DOE payments by Department of Treasury Disbursing Officers. Cash receipts are recorded as debits and disbursements are recorded as credits. Entries are made from TFS-6200 “Appropriation Uarrant”; SF-I017G, “Journal Voucher, ” summarizing cash receipts and disbursements (net) effected by the field offices as shown on the respective monthly reports, Transcript of Unexpended Allotments; and other documents, each bearing the full account code, including the Department of Treasury account symbol. At the end of each month, the balance in the account, Cash with the U.S. Treasury, shall agree with the balances reported under the same Treasury account symbols in the Department of Treasury’s statement, Undisbursed Appropriation Account Trial Balance, or shall be reconciled to them. (a) Cash with U.S. Treasury is divided into two classes: 1 General Appropriation Cash, available for payments within the general limits imposed by the appropriation acts and Federal Statutes. Accounts are maintained by appropriation. 2 Special Funds, made up of receipts from specific sources, designed by law and available to DOE for specific purposes only. (b) Treasury Account Symbols. Cash funds available to DOE are identified by account symbols assigned by the Department of Treasury. Appropriation symbols are identified in the DOE accounting system by a two position fund type code except for special funds Department of Treasury appropriations symbols which are identified by Balance Sheet Codes 112X. 1110 Fund Balance with U.S. Treasury--Other Cash Definition: This account identifies money available for DOE payments by Department of Treasury disbursing offices. Entries are made from TFS-6200, Department of Treasury Appropriation Warrants; SF-1151, Non-Expenditure Transfer Authorization; SF-1221, Foreign Statement of Transactions; SF-1081, Voucher and Schedule of Withdrawals and Credits; and the SF-224, Statement of Transactions. This account is used on a Departmental level to assure control over cash received from or returned to the Department of Treasury. The contra Balance Sheet Code is 4130, Unexpended Allotments.

112* Special Deposits Clearing (89F3***) and Deposit (89X6***) Accounts Definition: Special deposit funds are combined receipt and reimbursement accounts established to account for receipts held in suspense temporarily and later refunded or paid into some other fund of the Government, or held by the Government as banker or agent for others and paid out at the direction of the fund custodian. These 1-11 DOE 22 OO.1OA Attachment I-2 8-9-89 transactions shall agree with the transactions reported under the same Department of Treasury account symbols in SF-224, “Statement of Transactions,” or be ● reconciled with them. 1122 U.S. Savings Bonds (89X6050) Definition: This account identifies amounts withheld as payroll deductions for DOE employees for the purpose of purchasing U.S. Savings Bonds on their behalf. These amounts are temporarily held in this account and subsequently transferred to the Department of Treasury. 1123 Withheld State and Local Income Taxes (89X6275) Definition: This account identifies amounts withheld from DOE and other Federal agency employees for state and local taxes either through payroll deductions or permanent change of station (PCS) moves. These amounts are temporarily held in this account and subsequently disbursed to the appropriate State andjor local municipality. 1124 Unclaimed Monies Due Creditors (89X6090) Definition: These monies represent amounts due creditors (excluding other Federal agencies) from DOE integrated contractors including wages of employees, remaining unclaimed for one year or remaining unclaimed at the termination of an entire contract. Normally the location of the creditor is unknown. The contractor transfers the funds to the cognizant DOE field finance office. The DOE field finance office initially deposits these funds in the account 89X6090, “Unclaimed Money Due Creditors”, balance sheet code 1124. These funds are transferred by the DOE office to the Office of Headquarters Accounting Operations (MA-34) by using OPAC. A list of names, last known addresses, amounts, and other details of the creditors are also transmitted. 1125 Suspense (89X6875) Definition: To facilitate timely recordation of checks or cash received when the proper disposition of the receipts is unknown. Once the appropriate disposition has been determined, these amounts are cleared and recorded in the proper account. All deposits utilizing this account should be cleared within the accounting cycle with the exception of the following items: (1) The Federal Energy Regulatory Commission deposits fees paid which are held in this account pending a decision as to the of these protested fees. subsequent under protest proper disposition (2) The Office of Headquarters Accounting Operations deposits undistributed disbursements from alleged violators of DOE petroleum regulations held pending a determination as to its proper disposition. ● 1-12 . 8-9-89 DOE 2200.1~ Attachment I-2 1126 Budget Clearing Account-Suspense (89 F3875) Definition: The Department of Treasury uses budget clearing accounts to post agency disbursement and collection activities that appear on their books but that have not been reflected on the SF-224, Statement of Transactions. Amounts recorded in this account represent charges made by the Department of Treasury when invalid appropriations are cited on documents posted by the Department of the Treasury. The cited DOE office Agency Location Code (ALC) must clear this account by year-end.

1127 Uninvested Balance of Collections from Alleged Violators of DOE Petroleum Regulations (89X6425) Definition: The Department of Treasury has established special deposit and disbursement accounts for the recordation of the collection and claim activity for funds collected from outside parties as provided by law. The balance in this account represents the uninvested portion of funds collected from alleged violators of the Emergency Petroleum Allocation Act of 1973. Funds deposited in this account are transferred to a Department of Treasury investment account when securities are available from escrow account purchased. Hhen”a valid claim is p~esented, the funds are made the Department of Treasury investment account and transferred to the where the disbursement is made. 1128 Advances for Co-Sponsored Hork (89X6424) Definition: Amounts recorded in this account represent cash advances received from non-Federal entities for Co-Sponsored Uork activities. The majority of these funds are received by the Departmental Accounting and Analysis Division (HA-33.2). If a DOE field office receives the money, it should then be transferred to the Departmental Accounting and Analysis Division via an SF-1017G, Journal Voucher, which is the source document supporting an internal transfer of the deposit. The Headquarters program office will submit a DOE Form 2100.1, Request for Allotment of Funds for Transfer Appropriations and Other Special Accounts when it is notified of the receipt of the funds. Once approved by the Departmental Accounting and Analysis Division, funds are allotted by the Budget Execution Branch (MA-30.31) to the appropriate field office under 89X8575. This account is also used by Western Area Power Administration which disburses directly from the special deposit account. 1129 Contract Holdbacks - PM (89X6772) Definition: This account represents contractor retentions for the Southwestern Power Administration. Based on contract provisions, monies are withheld from invoiced amounts and deposited in this account. When notified by the contracting officer, the contractor is reimbursed. Normally this is accomplished after the final audit is performed and findings are offset with these funds. 1-13 DOE 22 OO.1OA Attachment I-2 8-9-89 112A Budget Clearing Account - Unavailable Check Cancellation and Overpayments (89F3880) Definition: The Department of Treasury uses budget clearing accounts to post agency disbursement and collection activity that appears on its books but that have not been reflected on the SF-224, Statement of Transactions. Each amounts recorded in this account re resents a credit by the Department of Treasury when it processes a SF-1098, !“Schedu e of Cancelled or Undelivered Checks”. The Department of Treasury Division of Claims sends a TFS form 6653, ‘Undisbursed Appropriation Account”, to the DOE to support the transaction. The Division of Claims prepares a SF-1081, ‘Voucher and Schedule of Withdrawals and Credits” for the appropriate DOE office ALC for their corresponding credit in account 89F3880. A listing of the. individual items involved is provided to the ALC. The DOE office ALC so notified must accept and record the credit and subsequently clear this account by crediting the proper appropriation on the SF-224 by year-end. 112B Deposits in Transit (89 F3878)

Definition: The Department of Treasury uses budget clearing accounts to post agency collection activity which appears on their books but has not been reflected on the SF-224, Statement of Transactions. Amounts recorded in this account represent amounts reflected on the Statement of Differences for deposits from the Department of Treasury for six months without being cleared by the ALC. The Department of Treasury notifies each DOE office ALC of any charges by a TFS 5901, Adjustment of Agency Undistributed Differences, or by a Journal Voucher. The DOE ● office ALC must accept and record the charge and must clear this account charging the proper appropriation on the SF-224 by year-end. 112D Budget Clearing Account Undistributed Difference Chargebacks (89 F3879) Definition: The Department of Treasury uses budget clearing accounts to post agency disbursement and collection activity which appears on its books but has not been reflected on the SF-224, Statement of Transactions. Amounts recorded in this account represents disbursement amounts whfch have not been cleared from the Statement of Differences for six months. After six months, Treasury provides the ALC a TFS 5901, Adjustment of Agency Undistributed Differences, or a Journal Voucher. The DOE office notified must accept and record the charge and subsequently clear this account by charging the proper appropriation on the SF-224 by year-end. 112E Uninvested Balance of Low Level Radioactive Waste Escrow Account (89X6427) Definition: The Department of Treasury has established special deposit and disbursement accounts for the recordation of the collection and claim activity for funds collected from outside parties as provided by law. The balance in this account represents the uninvested portion of funds collected from State munfclpalities in compliance with the Low Level Radioactive Waste Policy Amendments ● Act of 1985. The funds deposited in this account are transferred to a Department of Treasury investment account when securities are purchased. When disbursements 1-14 . 8-9-89 DOE 22C)O.1OA Attachment 1-2 are required, the funds are made available from the Department of Treasury investment account and transferred to the escrow account where the disbursement is made. 113* Advances Definition: These accounts identify amounts disbursed to others in anticipation of goods or services to be rendered by the recipient of the advance. 1131 Advances to Nonintegrated Contractors Definition: This account identifies the balance of payments made to nonintegrated contractors in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or other assets. This balance represents that portion of advances that has not been costed or returned to DOE including letter of credit drawdowns where cost reports have not been received. 1132 Advances to DOE Employees Definition: This account identifies the balance of payments made to DOE employees in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or other assets. This account identifies advances issued to DOE employees for purposes other than for official travel. A separately identified account (1451, Travel Advances) is maintained for travel advances to DOE employees. 1135 Advances to Grantees

Definition: This account identifies the balance of payments made to grantees in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or other assets. This balance represents the portion of advances that has not been costed or returned to DOE including letter of credit drawdowns where cost reports have not been received. 1151 Advances to Other DOE Locations Definition: This account identifies payments made by one DOE office to another DOE office in contemplation of future performance”of services, receipt of goods, incurrence of expenditures, or other assets to another DOE office. This account is reciprocal to the balances in account 3511, Advances from Other DOE Locations, at the receiving field office. The offsetting amounts are eliminated from consolidated DOE reports at year-end. 1181 Advances to Integrated Contractors Definition: This account identifies cash balances held by DOE contractors. These contractors maintain a separate set of accounts to record financial activity under the contract in accordance with DOE accounting practices and procedures. These 1-15 DOE 2200. IOA 8 - 9 - 8 9 Attachment I-2 accounts are integrated with those of DOE through the use of reciprocal accounts. The balance in this account represents compensating bank balances and balances of a advances that these contractors have made to their cost-type subcontractors. 12** Advances to Other Federal Agencies . Definition: These accounts identify money which has been ● dvanced by DOE to other Federal agencies In contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or other assets. 1221 Advances to Other Federal Agencies Definition: This account identifies payments made to other Federal agencies in contemplation of future performance of services, receipt of goods, incurrence of expenditures or other assets. The balance in this account represents the advances which have not been costed or returned to DOE. 14** Accounts Receivable Definft~on: This group of accounts identifies amounts owed to DOE and its integrated contractors when the right to receive funds accrues. This right results from the performance of services, delivery of goods, overpayments, or (as in the case of interest income) the passage of time. m 141* Integrated Contractor Accounts Receivable Definition: Generally, this group of accounts represents amounts due from others when the rfght to receive funds accrues to integrated contractors. This right results from the performance of services, delivery of goods, or as in the case of interest income, the passage of time. These contractors maintain a separate set of accounts to record financial activity under the contract in accordance with DOE accounting practices and procedures. These accounts are integrated with those of DOE through the use of reciprocal accounts. Integrated contractor receivables are maintained separate and distinct from DOE receivables because they must appear in the working capital portion of the TFS 2108 Year-End Closing Statement and to preclude the creation of budget authority when receivables are established. 1411 Integrated Contractor Accounts Receivable--Trade Receivables Definition: Identifies integrated contractors’ typical trade receivables arising from services or sales for which payment is to be received. All transactions that fall within this category are included herein unless the debtor is another Federal agency, an employee receiving travel advances and adjustments, a DOE integrated contractor, a foreign entity or an uncollectible account. The usual transactions that give rise to accounts receivable of the general type are: sales of surplus a

1-16 DOE 22 OO.1OA Attachment I-2 8-9-89 1418 Integrated Contractor Accounts Receivable--Foreign Definition: Identifies integrated contractors’ receivables arising from sales or services for which payment is to be received from a foreign entity. 143* Accounts Receivable--Refunds Definition: Office of Management and Budget Circular A-34 and title 7, Chapter 3, of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies define appropriation refunds as collections for payments made in error, overpayment or adjustments for amounts previously disbursed, including refunds of unused advances. Examples of collections and adjustments that are handled as appropriation refunds are: collections for amounts previously disbursed in.error; refunds of overpayments; refunds of all or portions of authorized advances made previously, except travel advances made to DOE employees; receipts from vendors for allowances made on purchased items that were not entirely satisfactory but that were retained; refunds for returned articles previously purchased; refunds for unused transportation purchased; recoveries on disallowed payments made as a result of audits; collections of contractors; collections for returned containers, reels, and other equipment; recoveries on payments made for contractual services where the contract is cancelled and adjustments made for the unused portion, such as rents and magazine subscriptions; adjustments between DOE appropriations, including those between DOE appropriations and transfers or advances to DOE from other Federal agencies; and any other collections or adjustments representing corrections of disbursements. Refunds shall be treated as o reductions to previous payments and deposited to the credit of the related DOE appropriation as appropriation refunds. 1431 Refunds--Other Federal Agencies Definition: Returns of advances or recoveries of erroneous disbursements from appropriation or fund accounts that are directly related to, and reductions of, previously recorded payments from the accounts due from other Federal agencies. 1432 Refunds--Employees Definition: Identifies accounts receivable arising as a result of adjustments applicable to employees’ earnings as well as other DOE employee accounts receivable. Separate accounts are maintained for travel advances to DOE employees and other advances to DOE employees. 1433 Refunds--Other Definition: This account identifies amounts payable to DOE as refunds by non-government entities or other than employees, and other Federal agencies and other DOE organizations. o 1-18 . 8-9-89 DOE 2200. IOA Attachment I-2 Definition: been determ- Definition: 1434 Refunds-Uncollectible Accounts Receivable The balance in this account represents accounts receivable that have ned to be uncollectible or the estimate of the amount of bad debts. 1435 Inter Field Office Refunds Receivable Returns of advances or recoveries of erroneous disbursement appropriation or fund accounts that are directly related to, and reduct. previously recorded payments from the accounts due from other DOE field 1436 Intra Field Office Refunds Receivable Definition: Returns of advances or recoveries appropriation or fund accounts that are direct” previously recorded payments from the accounts office. 144* s fl ons off’ om of, ces. of erroneous disbursements from y related to, and reductions of, due from within the same field Reimbursements

e Definition: This account identifies amounts payable to DOE as a repayment for commodities sold or services furnished either to the public, to another Government account or to a foreign entity that are authorized by law to be credited directly to specific appropriation and fund accounts. 1441 Reimbursements--Other Federal Agencies Definition: The balance represents amounts due to DOE as a repayment for commodities sold or services furnished to another Government agency that are authorized by law to be credited directly to specific appropriation and Treasury fund accounts. 1442 Reimbursements--Non-Federal, Domestic Entities Definition: This account identifies amounts payable to DOE as a repayment for commodities sold or services furnished to the public that are authorized by law to be credited directly to specific appropriation and fund accounts. 1443 Reimbursments--Foreign Definition: The balance of this account represents sums received by the Federal Government as a repayment for commodities sold or services furnished to a foreign a entity that are authorized by law to be credited directly to specific appropriation and fund accounts. 8-9-89DOE 22 OO.1OA Attachment I-2 1444 Reimbursements-Uncollectible Accounts Receivable Definition: The balance in this account represents accounts receivable that have been determined to be uncollectible or the estimate of the amount of bad debts. These amounts are deducted from the total obligations (and outlays) for such accounts and estimates. 1445 Reimbursements--Nuclear Waste Fund Definition: This account represents accrued interest on investments purchased from’ the Nuclear Waste Escrow Accounts for which collections have not been received. 1447 Reimbursements--Oil Consent Orders Definition: This account represents accrued interest on the Oil Consent Escrow Account for which collections have not been received. 1448 Advances for Co-sponsored Projects Definition: This account represents accrued revenues earned but not yet received arising from Co-sponsored Projects. Such amounts usually represent interest accrued on investments of funds advances to DOE by the other party to a Co-sponsored project agreement. 144E Reimbursements--Low Level Radioactive Uaste Definition: This account represents accrued interest on investments purchased from the Low Level Radioactive Waste Escrow Account for which collections have not been received. 1451 Travel Advances Definition: Identifies travel advances to DOE employees. (Travel advances to contractor employees are recorded in Account 1413, Accounts Receivable--Employees.) 1452 Imprest Fund Definition: This account reflects the authorized of Energy cashiers at personal risk. 1453 amount of cash held by Department Guarantee Loan Receivable Definition: This account reflects the amount owed by DOE as a result of payment of the loan balance guaranteed to the primary lender. 9 1-20 . 8-9-89 lxx 2213D. 104 Attachment 1-2. e 1461 Principal, Interest and Penalty Receivables Definition: This account indicates the amounts due for principal, interest and penalties on direct loans and guaranteed loans that have to be assumed by DOE. - ‘. 147* Long Term Accounts Receivable Definition: Identifies accounts receivable that are not due and collectible within 12 months. 1471 Long Term Accounts Receivable--Federal Definition: Identifies Federal entities within Definition: Identifies foreign entities within Definition: Identifies 12 months and cannot be

Definition: Loans that those receivables that are not due and collectible from 12 months. 1472 Long Term Accounts Receivable--Foreign those receivables that are not due and collectible from 12 months. 1473 Long Term Accounts Receivable--Other those receivables that are not due and collectible within assigned to any other long-term receivable account. 1474 Long-Term Accounts Receivable--Loans are not due within the 12” months following the current reporting period. At yearend, this account must agree with the non-current loans receivable (Section A, line 2 and Section D, line 2A) on Schedule 9, Report on Accounts and Loans Receivable Due from the Public. 1491 Direct Loans Receivable Definition: This account represents amounts which have been loaned to another Federal account or fund, individuals, or private sector organizations, state and local governments, or foreign governments. 15** Allowance for Loss on Accounts Receivable Definition: These accounts identify the estimated losses on uncollectible accounts receivable, including those originating on DOE books and those assigned by m contractors. The account on the DOE office books shall be credited for the full amount of uncollectible accounts receivable assigned to DOE by integrated contractors when Uncollectible Accounts Receivable (Accounts 1417 and 1444) is 1-21 8-9-89DOE 22 OO.1OA Attachment I-2 debited, with offsetting entries to the Current Account. When accounts are written off, these accounts shall be debited and Uncollectible Accounts Receivable shall be credited. Allowance for estimated losses on uncollectible accounts shall be made by debiting the operating program and activities in which the account arose. 1517 Allowance for Loss on Accounts Receivable--Integrated Contractor Definition: This account identifies the estimated losses on uncollectible accounts receivable by integrated contractors. The accounton the DOE office books shall be credited for the full amount of uncollectible accounts receivable when Uncollectible Accounts Receivable (Accounts 1417 and 1444) is debited with offsetting entries to the current account. A current account is defined as an account due within 12 months. When the uncollectible accounts are written offx this account shall be debited and Uncollectible Accounts Receivable shall be credited. Allowance for estimated losses on uncollectible accounts shall be made by debiting the operating program and activities in which the account arose. 1534 Allowance for Loss on Accounts Receivable--Refund . 0; Definition: This account identifies the estimated losses on uncollectible accounts receivable originating on DOE books for refund receivables. When the uncollectible accounts are written off, this account shall be debited and Uncollectible Accounts Receivable shall be credited. Credit balances in this account should be equal to or exceed the debit balance in Balance Sheet Code 1434. A 1544 Allowance for Loss on Accounts Receivable--Reimbursements Definition: This account identifies the estimated losses on uncollectible accounts receivable originating on DOE books for reimbursement receivables. When the uncollectible accounts are written off, this account shall be debited and Uncollectible Accounts Receivable shall be credited. Credit balances in this account should be equal to or exceed the debit balance in Balance Sheet Code 1444. 1554 Definition: Estimated loan guarantees. Allowance for Loss on Loans Receivable

amount of uncollectible loans receivable includlng defaulted 16** Inventories--Materials and Supplies of items or products held by the Department that areDefinition: The value available for sale; items in the process of completion including materials and supplies that will become a part of a finished product or service; and items that will be consumed in normal Department operations. All inventories are classified by asset type except stable isotopes which are classified by status code. Materials, supplies and parts held for use exclusively on construction projects and I-22 . 8-9-89 DOE 22OO.1OA Attachment I-2 C6 excess construction inventories shall be included as construction inventories under Account 2311, Fixed Assets--Construction Work in Progress. 161* - 164* Nuclear Material Inventories Definition: These accounts consist of values of nuclear materials, weapons and weapons components in the DOE production and non-production chains for industrial and military uses. These inventories include material in all phases of the production process, material used for research and development purposes, and materials and weapons in the custody of the Department of Defense (DOD) under Presidential Directive. These accounts are also subdivided by asset type. 1611 Production Inventory Definition: This account consists of value of uranium, thorium, nuclear material, weapons materials and components in all phases of the production process from acquisition of materials to completion of end products and beyond including finished goods. 1612 Production Byproduct Materials e Definition: This account includes the cost of lithium tails that are not scheduled for recycle. 1613 Unirradiated Nuclear Material Held for Processing Definition: This account includes the cost of unirradiated nuclear material held for recovery. 1615 0 Weapons Stockpile Definition: This account includes the cost of completed weapons, entities and base spares in the custody of DOD under Presidential Directive. Includes also the cost of accepted completed weapons entities (diamond stamped) on hand at the final assembly plants awaiting delivery to DOD. 1628 Nuclear Material Inventory Variance Retained by Field Offices Definition: This account is to be used to record variances generated as follows: Status Code 16 for variances generated between the standard costs of recovery for ANSI-coded material and actual cost to recover them to IJF or the appropriate PU 1!forms, Status Code 05 for identifying variances between U SA Work-in-Process inventories at standard cost and actual cost, and Status Code 17 for variances generated when material moves from in-process (at work-in-progress standard) to m finished inventory (at the finished product standard). I-23 DOE 22 OO.1OA Attachment I-2 1629 8-9-89 Nuclear Material Inventory Variance Definition: This account includes the difference between the cost of the individual material inventory accounts at standard cost and the cost at which the material was received or produced. These variances are transferred to the Office of Headquarters Accounting Operations. This account excludes those variances retained by field offices which are recorded in Account 1628. This account is only used when nuclear material is transferred between DOE offices. Definition: development activities. use for the transfer of 1631 “ Nuclear Material in Research

Includes the cost of nuclear material set aside for use in research, of manufacturing processes, and weapons design, development and test This inventory account is restricted to material that is actively in above purpose. It is not to be used as a holding account pending the the material to other uses, nor are any charges to be made to it that pertain to the fabrication of the nuclear material-into any special shape or form for research and development purposes. 1632 Nuclear Material Held for Future Disposition Definition: Nuclear material held for future disposition includes the cost of: ~ Material not currently scheduled for use in either the production operations or @ for nonproduction projects, such as uncommitted thorium and uranium-233. ~ Inactive material held for use in nonproduction projects (research and development, reactor fuel fabrication, etc. ). 1635 Nuclear Material in Process at Naval Reactors Core Vendors Definition: This account includes the cost of material withdrawn for fabrication of Navy cores, including the fabrication of Navy prototype fuel. Amounts in this inventory shall be at the inventory cost of the material in its standard form. 1636 Nuclear Material on Loan or Lease Definition: This account includes the cost of all material loaned or leased to domestic licensees and foreign governments under the provisions of the Atomic Energy Act of 1954, as amended. 1638 “ Nuclear Material Under Presidential Directive Definition: Nuclear material under Presidential Directive includes the cost of nuclear material that has been delivered to another Federal agency under provisions of Section 91b. of the Atomic Energy Act of 1954, as amended, other than weapons and weapons components. (The latter are accounted for in account 1615 Weapons ● Stockpile. ) I-24 . 8-9-89 DOE 2ZOO.1OA Attachment 1-2 1643 Irradiated Nonproduction Nuclear Material Held for Processing Definition: Irradiated nuclear material from non-production sources includes the cost of material that has been irradiated and is in storage and are awaiting processing. This includes returned materials distributed (1) under Sections 53 and 54 of the Atomic Energy Act of 1954, as amended, to licensees and foreign governments, (2) under section 91b of the Atomic Energy Act of 1954, as amended, to other Federal agencies under Presidential Directive, or (3) within DOE for research reactor fuel, civilian power reactor fuel and blanket material, and other research and development activities. 165* Petroleum Inventories Definition: These accounts include the cost of procuring and Storing petroleum in Strategic Petroleum Reserves and the value of surface petroleum at the Naval Petroleum Reserve sites. 1651 Strategic Petroleum Reserve Inventories Definition: This account includes the cost of procuring and storing petroleum procured for the Strategic Petroleum Reserve. 1652 Naval Petroleum Reserve Inventories Definition: This account includes the value of surface petroleum at the Naval Petroleum Reserve sites. 166* Isotopes . Definition: Isotopes inventories include (a) stable isotopes that are listed in the Oak Ridge National Laboratory and Mound Laboratory Catalogs of “Research Material” (Separated Isotopes, Radioisotopes, and Special Preparations), and (b) those radioisotopes in the above catalogs with a half-life in excess of 2 years. Additions to the above list may be made by managers of field offices. The Office of the Controller shall be advised of each addition authorized by a field office head.

1661 Radioisotopes Definition: Includes the cost of radioisotopes with a half-life in excess of 2 years. 1662 Stable Isotopes Definition: Includes the cost of those isotopes listed in the Oak Ridge National Laboratory and the Mound Laboratory Catalogs of “Research Material” which are incorporated herein by reference. I-25 DOE 22 OO.1OA Attachment I-2 8-9-89 1671 Special Reactor Materials Definition: Special reactor materials include special materials approved for research and development and use in reactors but not available through the usual procurement channels in sufficient quantity because of limited commercial production and applications unique to DOE’s field of activity. The initial loading of heavy water moderator in DOE-owned reactors is capitalized as part of the construction cost of the reactor and is excluded from special reactor materials. 168* “ Other Special Materials and Fuel Fabrication Costs Definition: These accounts include the cost of precious metals and other rare material having a very high monetary value and the costs associated with the fabrication of fuel elements for test reactors. 1681 Other Special Materials Definition: The accounts in this group include the costs of procuring and processing precious metals and other rare materials having a very high monetary value in relation to volume or weight, and special barrier materials. 1682 Fuel Fabrication Definition: Fuel fabrication includes costs incurred for the fabrication of fuel elements for research and test reactors. This inventory account will be credited and the cost of operations charged on the basis of estimated fuel consumption or burnup (fuel element 1 ife). In the event a reactor operation is discontinued, or a particular type of fuel element is discarded in favor of an improved one, any related fuel fabrication costs in the inventory account are charged to the cost of operations at the time this situation occurs. 1691 Stores Definition: Stores Inventories are materials, supplies, and parts on hand that are normally used or consumed in operations, maintenance and general use, exclusive of the following: (1) Weapons parts and subassemblies; [: I Special reactor materials; Isotopes; (4) Other special materials (5) Nuclear materials; and (6) Construction materials. 1711 Allowance for Loss on Stores Inventory Definition: The credit balance of this account represents the accumulated provision for anticipated losses on disposal or handling of stores less actual I-26 8-9-89 DOE 22W.2G4 Attachment 1-2 46 losses written off against the allowance. Usually, at the time the status of stores is changed from current use or standby to excess, the difference between the cost and estimated salvage value is credited to the allowance account for excess stores and debited to current operating costs; when stores-type items which have been issued and charged to operations are transferred to the excess inventory, the inventory is charged with the acquisition cost, current operating costs are credited with the estimated salvage value, and the difference is inventory. The amounts established as estimated salvage value shall be based on experience. Upon disposal of excess stores, the allowance account is debited for the book cost and credited with the actual salvage. Uhen allowances are set up to provide for losses resulting from such factors as shrinkage, deterioration, damage, and obsolescence of current use or standby stores, the amount of estimated loss is credited,to the applicable current use or standby inventory allowance account and charged to operating costs. The allowance accounts are reviewed periodically to assure their adequacy to absorb anticipated losses.

18** Prepayments Definition: Expenditures which provide future benefits.. Prepayments are often recurrent in nature and cover items such as rent, taxes, royalties, commissions, insurance and supplies. 1811 Prepayments--Other Federal Agencies Definition: Includes payments made by DOE and its integrated contractors to other Federal agencies that were in advance of the period to which they apply and that will benefit operations in subsequent periods (e.g., advance payments for rentals or utility services that apply to subsequent periods). 1812 Prepayments--Other Definition: Includes payments made by DOE and its integrated contractors (excluding Prepayments to Other Federal agencies) in advance of the period to which they apply and the cost of goods and services received that apply to or will benefit operations in subsequent periods (e.g., advance payments for rentals or utility services that apply to subsequent periods). 1813 Prepayments--Suspense Debits Definition: Includes debits arising in the course of operations that cannot be readily analyzed and debited to the proper account due to lack of information, uniqueness of the transaction, or similar complication. Such items are temporarily debited to this account in order not to unduly delay the monthly closing. An analysis of all suspense items is to be made each month to expedite and assure that distribution is made to the proper accounts at the earliest possible date and not deferred to the end of the year. 1814 Unamortized Premium on Federal Securities Definition: The unamortized portion of premiums on Federal securities. 1-27 DOE 22 OO.1OA Attachment I-2 8-9-89 21** Fixed Assets--Completed Plant and Capital Equipment m Definition: This group of accounts includes the cost of land, land rights, depletable resources, land improvements, buildings and structures, utilities and capital equipment having an anticipated service life of 2 years or more, the individual units of which have monetary value, $5000 or more.. 2110 Production Facilities Definition: Includes the cost of plant and equipment and related land used primarily in the procurement, storage, processing and fabrication of source and nuclear materials, weapons components and other materials. 2120 Power Marketing Facilities Definition: Includes the cost of plant and equipment and related land used by the Power Marketing Administrations. 2130 Research Facilities . Definition: Includes the cost of plant and equipment and related land used primarily in research activities. 2150 Administrative Facilities Definition: Includes the cost of the following plant and equipment and related land: (a) Plant and equipment used by DOE for program direction and administration. (Administrative facilities used by contractors are not considered as being used for program direction and administration, unless shared with DOE and then only if DOE uses the major portion.) (b) Plant and equipment that is not properly includable in production, power marketing, and research facilities. Administrative facilities normally are limited to connection roads, electric transmission lines, that portion of equipment held for future projects having potential multipurpose use (e.g., a motor that may be used as a replacement in any of the functional classifications and which is not held for use at a specific location), and certain equipment serving both community and operational areas, the assignment of which would otherwise change frequently between classifications.

(c) Reserve pools of construction and automotive equipment that have been classified as Asset Type 760, Reserve Construction Equipment Pool, to provide a nucleus of equipment with which the restoration of essential production facilities can be immediately begun in the event of an emergency, or for secondary use in future construction programs. a. . I-28 8-9-89 DOE 22OO.1OA. . Attachment Z-2 (d) Plant and equipment used for training, education, and information purposes. 2160 Strategic Petroleum Reserve Facilities Definition: Includes the cost of plant and equipment and related land used primarily by the Strategic Petroleum Reserve. . 2161 Naval Petroleum Reserve Facilities Definition: This account includes the cost of plant and equipment and related land used by the Naval Petroleum Reserve. 22** Fixed Assets--Accumulated Depreciation Definition: These accounts reflect the accumulated charges for the expiration or consumption, in whole or in part, of the service life, capacity, or utility of plant facilities and equipment, resulting from such factors as wear and tear, decay, elements, and obsolescence. Depreciation expense is that portion of the cost of units or groups of plant facilities and equipment that is allocated to an accounting period (month or fiscal year) and charged to the operating cost of an activity. Depreciation accounting is the systematic allocation of the cost of $;;;ec~a~le plant facilities and equipment over their estimated useful service. . 9 ● *9 a process of allocation or amortization, not valuation. 2210 Production Facilities Definition: Accumulated depreciation charged to expense for production facilities. 2220 Power Marketing Facilities Definition: This account represents accumulated depreciation charged to expense for power marketing facilities. 2230 Research Facilities Definition: This account represents accumulated for research facilities. 2250 Administrative Fac” Definition: This account represents accumulated for general facilities. depreciation charged to expense lities depreciation charged to expense I-29 DOE 22 OO.1OA Attachment I-2 ,“ 2260 8-9-89 Strategic Petroleum Reserve Facilities Definition: This account represents accumulated depreciation charged to expense for Strategic Petroleum Reserve facilities. 2261 Naval Petroleum Reserve Facilities Definition: This account represents accumulated depreciation charged to expense for Naval Petroleum Reserve facilities. 2311 Fixed Assets--Construction Work in Progress Definition: This account includes all costs incurred relating to additions and retirements of plant and equipment that are in process and the costs of unconsumed construction materials, supplies, and equipment and temporary construction facilities. The cost of all additions (except transfers of administrative responsibility and excess of disposal), as well as removal costs and salvage credits relating to retirement of plant and equipment are recorded through this account. 24** Collateral Funds and Other Deposits Definition: These accounts are used to record the amount of DOE securities and cash held in the custody of other persons or entities in accordance with contractual provisions and trust agreements. Such funds and deposits consist primarily of insurance funds, benefit and annuity funds, pension funds, special contract funds, excess premium payments, and miscellaneous deposits. 242* Employee Benefit Funds

Definition: These accounts represent deposits with contractors to pay employees benefits as the result of suffering specific disabilities from work-related injuries. 2421 Employee Benefits Funds - Cash Definition: This account represents cash deposits with contractors to pay employees benefits for suffering specific disabilities. 2422 Employee Benefits Funds - Securities Definition: This account represents securities deposited with contractors to pay employees benefits for suffering specific disabilities. 1-30 8-9-89 . 243* Annuity Funds and Related Definition: These accounts represent deposits in benefits for employees contingent upon completion service by an employee. 2431 DOE 2200.101 Attachment I-2 Allowances escrow to purchase pension of a specified number of years of Annuity Funds and Related Allowances - Cash Definition: This account represents cash deposits in escrow to purchase pension benefits for employees contingent upon completion of a specified number of years of service. 2433 Annuity Funds and Related Allowances Allowance for Valuation Definition: This account is a valuation account for deposits in escrow to purchase pension benefits for employees contingent upon completion of a specified number of years of service. 2439 Annuity Funds and Related Allowances Accumulated Allowance for Purchase of Annuities Definition: This account accumulates an allowance for purchase of annuities for pension benefits for employees contingent upon completion of a specified numberof years of service. 245* Insurance Deposits Definition: These accounts represent advance premium company which under terms of the contract are treated payments to an insurance as deposits and remain until the-insurance is terminated (this is usually long term). Also, the estimated amount by which periodic payments to insurance companies exceed retrospective premiums at the anniversary date are classified as insurance deposits. 2451 Insurance Deposits - Cash Definition: This account represents advance premium payments made insurance company which under terms of the contract are treated as remain until the insurance is terminated. Definition: These valuation during a 246* Pension Awards in cash to an deposits and accounts represent the periodic payroll costs and allowance for period of employment for integrated contractor pension awards. 1-31 DOE 22 OO.1OA Attachment I-2 8-9-89 2461 Pension Award - Cash Definition: This account represents cash payments held for integrated contractor pension awards. 2462 Pension Awards - Securities Definition: This account represents securities held for integrated contractor pension awards. 2463 Pension Awards - Allowance for Valuation Definition: This account is a valuation account for payroll funds held for integrated contractor pension awards. 249* Other Deposits Definition: These accounts represent deposits for services such as utilities and security deposits for returnable containers or reels. 2491 Other Deposits - Cash y Definition: This account represents cash deposited for services such as utilities ● and security deposits for returnable containers or reels. d 25** Other Assets Definition: This account represents assets not otherwise classified. 2510 Investment in Federal Securities - Other Definition: This account represents the par value or costs of Federal securities purchased by DOE. 2512 Assets Acquired Through Foreclosure

Definition: This account reflects the value of property, tangible and intangible, acquired through foreclosure. The foreclosure process may be for direct loans or for loans held as a result of payment of a guarantee to a primary lender. (See also account 2610.) 2517 Investment Federal Securities - Oil Consent Definition: Par Value or costs of Federal securities purchased using escrow funds ● v in reserve as a result of consent decrees against oil producers. A I-32 8-9-89 DOE 2200. 10A Attachment I-2 Investments Definition: Par Value or received for Co-Sponsored 2518 in Federal Securities - Co-Sponsored Projects costs of Federal securities purchased using advances . Projects. 251E Investment in Federal Securities - Low-Level Radioactive Waste Definition: Par Value or costs of Federal securities purchased using fees collected for low-level radioactive waste. 2610 Allowance for Loss on Acquired Collateral Definition: Estimated future losses on property acquired through loan default. (See also account 2512. ) 31** Accounts Payable Definition: Accounts payable represent unpaid debts of DOE to others for assets and goods and services received. The accounts payable control accounts are supported by open invoice (or unpaid voucher) files, subsidiary ledgers, or other form of e subsidiary record. 3111 Accounts Payable--Non-Federal Definition: This account includes amounts payable to vendors, transportation and . utility companies, service organizations, and other general creditors. 3122 Accounts Payable--Other Federal Agencies Definition: This account includes amounts payable to other agencies of the Federal Government for materials and services received by a DOE office or contractor. 314* Accounts Payable--Inter-Contractor/Field Office Definition: These accounts include amounts payable to integrated contractors of DOE, whether contractors of the same field office or another field office, and to other DOE offices. They arise as a result of goods and services provided other integrated contractors and DOE offices, and include unbilled costs incurred on complete or incomplete work performed. These accounts are subdivided between contractors of the same field office and other field offices and their contractors. 3141 Accounts Payable--Inter-Field Office Definition: This account includes amounts payable to integrated contractors of DOE of another field office, and to other DOE offices. They arise as a result of goods I-33 DOE 2200. io.4 Attachment I-2 8-9-89 and services provided other integrated unbilled costs incurred on complete or contractors and DOE offices, and include incomplete work performed. The balance is @ offset against the reciprocal account for consolidated Balance Sheet purposes. (See also BSC 1414 and 1435. ) 3142 Accounts Payable--Intra-Field Office. Definition: This account includes amounts payable to integrated contractors of DOE of the same field office or the contractor’s cognizant DOE field office. They arise as a result of goods and services provided other integrated contractors and the DOE office, and include unbilled costs incurred on complete or incomplete work performed. The balance is offset against the reciprocal account for consolidated Balance Sheet purposes. (See also BSC 1415 and 1436. ) 3151 Accounts Payable--Drafts Payable--Letters of Credit

Definition: This account includes amounts payable to DOE contractor banking facilities, under “modified” letters of credit arrangements. Checks issued by DOE contractors for payments to vendors are debited to the proper Accounts Payable account and credited to Drafts Payable. Upon receipt of Form TFS 5401, “payment Voucher on Letter of Credit,” prepared by the bank, the DOE contractor shall debit Drafts Payable and credit the DOE Current Account, 8123 for the amount of the . ~rawdown voucher. The balance in the account represents checks issued by DOE contractors but not included in the banking facilities’ letter of credit drawdown vouchers. 3191 Accounts Payable--Other Definition: This account represents amounts owed for goods or services ordered and received that are not otherwise classified in the other accounts payable accounts. 32** Accrued Expenses Definition: These accounts represent amounts owed by the Department for items received, services rendered, expenses incurred, assets acquired, construction performed and amounts received for which a bill has not been received or approved. 3211 Accrued Expenses--Other Federal Agencies Definition: This account is used to record amounts for legal responsibilities for payment due Federal agencies other than DOE. Examples of accrued expenses are rents, taxes, and unbilled services. Federal Insurance Contributions Act (FICA) taxes on DOE employees and similar arrangements, payable to Federal agencies by DOE, are included in this account. I-34 8-9-89 . 6 3212 Accrued Expenses--Other DOE 2200.IOA Attachment 1-2 Definition: This account is used to record amounts for legal responsibilities for payment for services rendered (other than other Federal agencies). It generally indicates a flow of services on a time basis. Examples of accrued expenses rents, taxes, and unbilled services. 3213 Accrued Unfunded Annual and Compensatory Leave - DOE Employees are for DOEDefinition: This account is provided so that annual and compensatory leave employees as of fiscal year end shall be included in accrued liabilities (as a non-fund item) for statement purposes. 3214 Accrued Vacation Pay - Integrated Contractor Employees Definition: This account is used to record the employees for earned and unused vacation pay. 3215 Accrued Funded Payroll DOE contractor’s liabi and Benefits ity to its 9) Definition: The estimated liability for salaries and wages of DOE and integrated contractor employees that have been earned but are unpaid at the close of an accounting period. 3216 Accrued Interest Payable - Federal Definition: This account represents interest that accrues on borrowings from Federal entities. 3217 Accrued Interest Payable - Public Definition: This account represents interest that accrues with the public, such as on overdue accounts and past due invoices. 33** Funds Held for Others Definition: Liabilities for funds held that belong to others which arise from payroll deductions for income taxes, savings bonds, and social security taxes, trust funds and special fund advances. . For the Departmental Accounting and Analysis Division and DOE field offices, these liabilities (except for 3316, 3351 and 3391) are contra to the appropriate account under 112*, Special Deposits. 331* Employee Payroll Deductions Definition: These accounts represent the liability arising from DOE’s responsibility for balances of receipts from employee payroll deductions for state I-35 DOE 2200. IOA 8-9-89 Attachment I-2

or territorial income taxes and savings bond allotments except for account 3318. These amounts are held in suspense temporarily and later paid into some other fund ?I as when the bonds are purchased or taxes are paid to the state or territory. They are not available for paying salaries, expenses, grants, or other expenditures of the Government. 3313 Deductions for United States Savings Bonds (89X6050) Definition: This is the contra account to account 1122. 3314 Deductions for Withheld State and Local Income Taxes (89X6275) Definition: This is the contra account to account 1123. 3316 Employee Payroll Deductions--Other Definition: This account represent receipts from employee payroll deductions not otherwise classified which are held in suspense temporarily and later paid. 3318 Advances for Co-Sponsored Projects (89X6424) Definition: This is the contra account to account 1128. 333* Other Special Funds on Deposit Definition: These accounts indicate the liability arising from DOE’s responsibility for balances in combined receipt and expenditure accounts established to account for receipts from sources other than payroll deductions, that are held in suspense temporarily and later refunded or paid into some other fund of the Government, or that are held by DOE as banker or agent for others and paid out at the direction of the owner or in accordance with law. An example is unclaimed monies due creditors of cost-type contractors. These funds are required by fiscal regulations to be held in special deposit accounts. They are not available for paying salaries, expenses, grants, or other expenditures of the Government. They differ from DOE’s own funds being held in suspense temporarily pending determination of disposition, from which no liability arises. 3331 Unclaimed Monies Due Creditors of Contractors with the United States Under Cost-Plus-A-Fixed-Fee Contracts, DOE (89 F6090) Definition: This is the contra account to account 1124. by each offices to the Office of Headquarters Accounting consolidation and central control. 3332 Suspense (89 F6875) A Balances are transferred Operations monthly for Definition: This is the contra account for account 1125. I-36 . 8-9-89 3333 Budget Clearing Account--Suspense (89 F3875) Definition: This is the contra account for account 1126. 3337 Collections from Alleqed Violators of DOE Petroleum Regulations (89X6425) Definition: This is the contra account for account 3339 Deductions for Contract Holdbacks Definition: This is the contra account for account 333A 1127. - PMA (89X6772) 1129. DOE 2200. IOA Attachment 1-2 Budget Clearing Account Unavailable Check Cancellation and Overpayments (89 F3880) Definition: This is the contra account for account 112A. 333B Deposits in Transit--Suspense (89 F3878) a Definition: This is the contra account for account 112B. 333D Budqet Clearing Account, Undistributed Difference Chargebacks Definition: This is the contra Low-Level Definition: This is the contra (89 F3879) account for account 112D. 333E Radioactive Waste”Escrow Account (89X6427) account for account 112E. 3351 Trust Funds on Deposit Definition: This account indicates the liability arising from funds held by DOE as trustee in trust fund accounts. This account is established for receipts that are held under a specific legal fiduciary relationship, that is, in trust, for use in carrying out specific purposes and programs in accordance with an agreement or statute.

3361 Waste Fund Fees o Definition: This account represents the liability to nuclear reactor owners for fees collected into the Nuclear Waste Fund. 1-37 DOE 22 OO.1OA Attachment I-2 8-9-89 3391 Other Funds on Deposit Definition: This account is reserved for the liability for funds belonging to others where the cash deposited is not normally segregated into special cash accounts on the asset side, but mingled with general cash. 34** Advances from Other Federal Agencies Definition: These accounts indicate the liability for advances from other Federal agencies to DOE to cover the cost of services, materials, or other assets to be furnished such agencies by DOE. Also includes costs incurred by DOE for agencies under Section 601 of the Economy Act (31 U.S.C. 686) or similar legislation. They ape charged with the costs incurred against the advances. DOE fs accountable to the other agency for use of the funds. Additionally, Treasury regulations require that transfer appropriation and consolidated working fund advances be treated in appropriation accounts as available appropriated funds. 3411 Transfer Appropriations Definition: This account represents allocations received from an appropriation of another Federal entity. The liability is established for the work to be performed for the other Federal agency and is liquidated as work is performed. 3511 Advances from Other DOE Locations Defin~tion: This account includes the liability for the advance received from another DOE location to cover the cost of work to be performed. This account is reciprocal to account 1151 and the offsetting amounts are eliminated from consolidated DOE reports at year-end. 3611 Uranium Feed Material Furnished by Customers Under Tool Enriching Agreements Definition: This account is used to record the liability for uranium feed furnished in advance of the date that enriched uranium is delivered. This account is credited for feed advanced by customers under toll enriching agreements. 3612 Borrowing from Federal Financing Bank Definition: This account reflects the liability for Federal Financing Bank. It is credited for borrowed amounts are repaid. 391* Deferred Credits funds borrowed from the amounts debited when borrowed Definition: This account represents revenue (or income) received but not yet earned and capital lease liabilities. I-38 8-9-89 DOE 22OO.1OA Attachment I-2 3911 i Deferred Credits--Foreign Transactions Definition: This account includes advance payments and credits received from international agencies and foreign countries or organizations which apply to materials or ”services to be furnished in future periods. Includes net credits relating to long-term transactions with such parties that are deferred until the future period in which the contractual revenue is to be accrued. 3912 Deferred Credits--Other Federal Agencies Definition: Includes advance payments and credits received from other Federal agencies which apply to materials or services to be furnished in future periods. This account includes net credits relating to long-term transactions with such parties that are deferred until the future period in which the contractual revenue is to be accrued. It is also used as a receivable contra account to the special deposit account 89X6425. 3913 Other Deferred Credits Definition: Includes all other payments received in advance of furnishing materials or services (e.g., enrichment services, rents, utilities, etc.) which

e will become income or reductions of costs in future periods and capital lease liabilities. 3914 Suspense Credits I Definition: Includes credits arising in the course of operations that cannot be readily analyzed and credited to the proper account due to lack of information, uniqueness of the transaction, or similar complication. Such items are temporarily credited to this account in order not to delay unduly the monthly closing. An analysis of all suspense items is made for distribution to the proper accounts at the earliest possible date and not deferred to the end of the year. At fiscal year end, all suspense items are to be identified” and cleared to the proper accounts. 3915 Investment Income Definition: This account represents investment income plus the total amortized premium from securities held by the Department for the Nuclear Waste Fund. 3916 Unamortized Discount on Federal Securities Definition: This account represents the unamortized discounts on Federal securities. 1-39 DOE 22 OO.1OA Attachment I-2 8-9-89 Definition: These accounts within twelve months. 395* Long Term Liabilities represent liabilities which are not due or payable eJ 3951 Contract Holdbacks - Definition: This account represents amounts withheld from grantees or contractors pending completion of related contracts. 3955 Uncollected Receipts from Alleged Violators of DOE Petroleum Regulations Definition: This account represents anticipated receipts which will be disbursed to harmed parties as a result of alleged violations of DOE petroleum regulations. Collections will be credited to 89X6425 upon receipt. 4*** Appropriated Funds . Definition: These accounts represent funds made available to the Department as a result of an act of Congress that permits the Department to incur obligations and to make payments out of the Department of Treasury for specified purposes. @ 40** Apportionments and Reapportionments Definition: These accounts represent each line of the SF-132, Apportionment and Reapportionment Schedule. The SF-132 is used to request apportionment or reapportionment of each appropriation or fund account subject to apportionment. The SF-132 is divided into two general sections, Budgetary Resources and Application of Budgetary Resources. 4001 Budget Authority Definition: This account represents the balances entered into Lines 1 A, B, C and D of the SF-132, Apportionment and Reapportionment Schedule. Line 1A - Apportionments Realized: (Status Code = AO) Includes the amount of appropriations specified in an appropriation act and becoming available on or after October 1. For reapportionments, includes any enacted supplemental appropriations and the portion of indefinite appropriations warranted by Treasury as “available”, and the amount of receipts credited to the account. It does not include appropriations warranted by the Department of Treasury pursuant to a continuing resolution. When an account’s usual source of budget authority is enacted, line a includes the full amount specified in the regular appropriation act. The amount is net of applicable enacted recisions. 1-40 . 8-9-89 DOE 2200.104 Attachment I-2 Line IB - Appropriations Anticipated (indefinite): (Status Code = BO) Includes the amount anticipated to become available under existing law, for example indefinite appropriations. For reapportionments, the latest estimate of amounts anticipated for the rest of the fiscal year beyond those realized is included. This line does not include anticipated, unenacted supplemental appropriations.

Line IC - Other New Authority: (Status Code = CO) Includes the amount of new budget authority (other than appropriations) becoming available on or after October 1 identified by type of budget authority involved. For revolving funds in which credits and repayments to indefinite debt authority are available for obligation, includes only the amount of new debt authority anticipated to be used during the year, i.e., the total amount of indefinite debt ~ authority anticipated to be used net of any credits or repayments but without going below zero. Amounts shown will be net of all applicable enacted rescissions. Line ID - Net Transfers: (Status Code = DO) Includes the amount of budget authority to be transferred to or from the account under existing legislation. Does not include anticipated transfers that require legislation. This amount represents adjustments in budget authority and does not in~olve obligations, outlays; reimbursements, or refunds. 4002 Unobligated Balance Definition: This account represents balances entered into Line 2 A and B of SF-132, Apportionment and Reapportionment Schedule. Line 2A - Brought Forward, October 1: (Status Code,’ Applies only to no year and unexpired multi-year;accounts. Includes the unobligated balance brought forward from prior fiscal years as of October 1. new budget authority or balances brought forward from prior years must be apportioned before the actual balance is known, an estimated amount will be the = AO) If recorded in this account. The actual balance as reported to the Department of Treasury pursuant to 31 U.S.C. 701, for inclusion in the Department of Treasury Combined Statement, recorded for the estimate as soon as it becomes known but not later than November 30. Where resources are apportioned on the bases of “administrative commitments” or some other pre-obligation basis, the amount recorded will only be that portions of the unobligated balance brought forward that is not “administratively committed” or otherwise pre-obligated on the basis on which the apportionment is made. Line 2B - Net Transfers: (Status Code = BO) This line is the net amount of any unobligated balance of prior year budget authority transferred to or from the account. It includes the current estimate of any balances to be transferred to or from the account under existing legislation, and transfers of unobligated balances where the transfers result from changes in appropriation structure and reorganization. It does not include transfers of new budget authority enacted for the current fiscal year, transfers to allocation accounts, anticipated transfers that require legislation, or amounts written off. 1-41 DOE 2200. 10A Attachment I-2 8-9-89 4003 Reimbursements and Other Income Definition: This account represents balances entered in Line 3 A, B and C of the SF-132, Apportionment and Reapportionment Schedule. Line 3A - Earned: (Status Code = AO) This line includes the amount of reimbursements and other income earned to date “ during the current fiscal year through the delivery bf goods and performance of services, whether or not bills have been rendered or collections made; disposition of assets; and actual collections of loans or other long-term credits outstanding but excluding any amounts due but uncollected on such assets. When specifically authorized by law, this account may include reimbursements and other income earned in a prior year and available to be credited to the current year account. In the case of revolving funds, this line includes revenues, reimbursements, and other amounts provided by operations during the year. Write-offs of receivables are netted against revenues recorded in this account, either individually or in an allowance for losses.

Line 3B - Changes in unfilled Customers’ Orders: (Status Code = BO) This line includes the increase or decrease from October 1 in unfilled orders on hand from other Government accounts that are valid obligations of the ordering accwnt (whether or not advances have been received), as well as amounts advanced or collected from the public for goods or services that have not yet been provided o or performed. For accounts expiring for obligation at the end of the year, unearned amounts of the above nature that will be credited to a subsequent year’s account will be excluded from this balance sheet account. Line 3C - Anticipated for Rest of Year: (Status Code = CO) This line includes current estimates of the additional reimbursements and other income expected to be earned and to provide budgetary resources for the rest of the year. The estimate is comprised of orders expected to be received from other Government accounts, advances expected to be received from the public, and reimbursements expected to be earned (in absence of advances) from the public. 4004 Recoveries of Prior Year Obligations Definition: This account represents balances entered into Line 4 A and B of the SF-132, Apportionment and Reapportionment Schedule. Line 4A - Actual: (Status Code = AO) This line includes the amount of any cancellations or downward adjustments since October 1 of obligations reported in prior years whenever they are material. Line 4B - Anticipated for Rest of Year: (Status Code = BO) This line includes the current estimate of the additional amount of material a cancellations or downward adjustments anticipated in unexpired accounts for the remainder of the fiscal year for which the schedule is being submitted. I-42 8-9-89 DOE 2200.IOA Attachment 1-2 . Q 4005 Portion of Budgetary Resources Not Available Definition: This account represents balances entered into Line 5 of the SF-132, Apportionment and Reapportionment Schedule. It includes the portion of budgetary resources to be withheld from availability for obligation pursuant to a specific provision in law. This account will include amounts whose availability for obligation is continent by law upon the occurrence of a specific event, arising from natural specified by law. such-as enactm;nt of authorizi~g legislation, emergencies I disasters, unanticipated increases in costs, or other events 4006 Restorations/Writeoffs Definition: This account represents balances entered into Line 6 of the SF-132, Apportionment and Reapportionment Schedule. This account applies only to no year accounts. Includes any budgetary resources previously written off administratively (pursuant to 31 U.S.C. 706) that have been restored to the account during the current fiscal year. Also includes the budgetary resources actually written off administratively to date (pursuant to 31 U.S.C. 706) as transactions of the current fiscal year. It does not include m amounts rescinded by Congress. In the case of revolving funds, includes estimates for the year of any dividends or repayments of the Government’s investment in such funds, and it excludes repayments that are credits to the unused balance of authority to spend debt receipts or credits to feeder accounts. 4007 Total Budgetary Resources Definition: This account represents balances entered into Line 7 of the SF-132, Apportionment and Reapportionment Schedule. This account is the sum of amounts in accounts 4001 through 4006. It represents the total amount of budgetary resources available for apportionment in the fiscal year.

4008 Apportioned Definition: This account represents balances entered into Line 8 A and B of the SF-132, Apportionment and Reapportionment Schedule. This account includes amounts requested to be apportioned under category A, or B, or a combination of the two. When an account’s usual source of budget authority is not enacted prior to the beginning of the fiscal year (i.e., the account is operating under a continuing resolution), amounts warranted by the Department of Treasury under authority of a continuing resolution are excluded. I-43 DOE 2200. 10A Attachment I-2 Category A: 8-9-89 ● (Status Code = Al, A2, A3, A4) i Includes the amount requested to be apportioned for each calendarThis category quarter in the fiscal year. When apportionment of an account’s usual source of budget authority is made after the first quarter, and other resources are insufficient to cover operations for the first quarter; a single amount will be entered for the period beginning with the first calendar quarter and ending with the quarter in which the apportionment action is taken. On reapportionment requests, record the amount of obligations incurred during each time period as of the.date of the latest SF-133 is recorded. Category B: (Status Code = Bl, B2, B3, B4) This category includes the amounts requested to be apportioned on a basis other than calendar quarters, such as time periods other than quarters, activities, projects, objects, or a combination thereof. 4009 Withheld Pending Rescission Definition: This account represents balances entered into Line 9 of the SF-132, Apportionment and Reapportionment Schedule. It includes the amount of budgetary resources that are to be withheld from availability pending Congressional action on a Presidential proposal for rescission. Such amounts are subject to the provisions of the Impoundment Control Act (31 U.S.C. 1402). The account also includes amounts proposed for rescission ‘due to savings made possible by or through changes in requirements or greater efficiency of operations,n in accordance with the Antideficiency Act; amounts proposed for rescission for reasons other than those permitted under the Antideficiency Act; and unapportioned balances of revolving funds proposed rescission. Unapportioned balances will consist of amounts being proposed rescission that the Department could effectively, efficiently, and legally for the purposes appropriated. for for obligate 4010 Deferred Programs Definition: This account represents balances entered into Line 10 of the SF-132, Apportionment and Reapportionment Schedule. It includes the amount of available budget resources being set aside for possible use at a later date, before the funds lapse. Such amounts are subject to the Impoundment Control Act (31 U.S. C. 1403). The account also includes amounts set aside to meet future contingencies under authority of the Antideficiency Act and amounts deferred for other reasons, unapportioned balances of revolving funds that are temporarily being held restrictively (i.e. withheld when the agency could effectively, and legally obligate the funds for the purposes appropriated), amounts in annual accounts deferred for apportionment later in the year, and amounts in multiple-year and no-year accounts deferred for apportionment in subsequent years. a I-44 8-9-89 96 DOE 2200.lfM Attachment 1-2 4011 Unapportioned Definition: This account represents balances entered into Line 11 of the SF-132, Apportionment and Reapportionment Schedule.

This account is only for public enterprise funds and intragovernmental revolving funds that are subject to apportionment. It includes the amount of budgetary resources that is neither apportioned nor being withheld restrictively, but is creditable to the current fiscal year. This amount should equal the amount in balance sheet account 4007, less the amount apportioned in balance sheet account 4008, less any amounts withheld pending rescission or deferred as recorded in balance sheet accounts 4009 and 4010. 411* Appropriations Received Definition: These accounts are Departmental Control Accounts only and have credit balances. They show the total amount of appropriated funds; that is, obligational authority made available to DOE by Congress. By general statute and by regulation, appropriated funds available to an agency include both funds appropriated by Congress and reimbursements to appropriations. These accounts are credited at the beginning of the fiscal year with appropriations made by Congress and the group of Accounts 111*, Cash with U.S. Treasury, is debited. Transfers of parts of appropriations to other agencies because of provisions in Acts of Congress are booked by reversing the entry for appropriations received. 4110 Appropriations Received Definition: This account represents appropriations received by the Department either by a warrant (TFS-6200, Department of Treasury Appropriation Warrant) received from the Department of the Treasury or funds transferred to another appropriation or to another agency by a SF-1151, Non-expenditure Transfer Authorization. 4115 Borrowing Authority Used Definition: This account represents obligations processed against borrowing authority resources. 4117 Borrowed Funds--Federal Financing Bank Definition: This is a Departmental Control Account that is credited when money is borrowed from the Federal Financing Bank (via a SF-1151). Conversely, this account is debited when borrowed funds are repaid. I-45 DOE 22OO.1OA Attachment I-2 8-9-89 I 4118 Borrowing from Treasury Definition: This is a Departmental Control Account that is credited when money is borrowed from the Department of Treasury (via a SF-1151), and conversely is debited when investments are made with the Department of the-Treasury. I 4125 Funds Available for Allotment I Definition: This account represents the amount of allotments issued to each field office by the Budget Execution Branch. 4130 Unexpended Allotments Definition: This account represents the balance of the allotment available for outlay purposes. This account must agree by appropriation with accounts 4211 and 4311. , 421* - 431* Unexpended Allotments or Apportionments Definition: These groups of accounts show the net amount of appropriated funds made available to a field office by Headquarters. They are reciprocal to corresponding Departmental Control Accounts. Allotments received by a field office o are debited to these accounts and credited to Account 500*, Unobligated Allotments, from the advices of allotments. Withdrawals of allotments are credited to these accounts and debited to Unobligated Allotments. The balances of the accounts are normally debits. They are supported by the net of unrescinded advices of allotment less the net cash payments and certain collections made by the field office. At the end of the year the accounts remain open until the balances are withdrawn or transferred. They are shown on the balance sheet as part of DOE equity.

4211 Unexpended Allotments, Operations Definition: This account shows the net amount of appropriated funds made available to a field office by Headquarters for operations allotments. This is reciprocal to a corresponding Departmental Control Account. Allotments received by a field office are debited to these accounts and credited to Account 500*, Unobligated Allotments, from the advices of allotments. Withdrawals of allotments are credited to these accounts and debited to Unobligated Allotments. The balance of the account is normally a debit. It is supported by the net of unrescinded advices of allotment less the net cash payments and certain collections made by the field office. At the end of the year the account remains open until the balances are withdrawn or transferred. It is shown on the balance sheet as part of DOE equity. I I-46 8-9-89 DOE 22(M. IOA Attachment I-2 4311 Unexpended Allotments, Plant and Capital Equipment Definition: This account shows the net amount of appropriated funds made available to a field office by Headquarters for plant and capital equipment allotments. This is reciprocal to a corresponding Departmental Control Account. Allotments received by a field office are debited to these accounts and credited to Account 500*, Unobligated Allotments, from the advices of allotments. Withdrawals of allotments are credited to these accounts and debited to Unobligated Allotments. The balance of the account is normally a debit. It is supported by the net of unrescinded advices of allotment less the net cash payments and certain collections made by the field office. At the end of the year, the account remains open until the balances are withdrawn or transferred. It is shown on the balance sheet as part of DOE equity. 4511 Funds Returned to U.S. Treasury Definition: This account is used for collections not available for obligations and expenditure by DOE but deposited directly to the credit of the U.S. Treasury, pursuant to law. The return of such funds is, in fact, a return of capital to the U.S. Treasury and is therefore a reduction of DOE equity. When such collections are made, they are debited to this account and credited to the appropriate asset or income account. By Treasury regulation, this account is required to be broken down into a separate account for each type of receipt, identified by a receipt . e account symbol assigned by the Treasury. At the end of the year, the account is closed to Balance Sheet Code 8151, Equity. 4513 Transfer Appropriations Received (Liabilities Contra) Definition: This account indicates the net funds transferred to DOE by other Federal agencies, under the statutory authority of the Economy Act (31 U.S. C. 1535 and 1536) or similar legislation, in contemplation of receiving goods or services from DOE or the incurring of costs by DOE for the agencies. Transfer appropriations are accounted for separately by Treasury account symbols. When the field office receives an advice of allotment covering the appropriation transfer, it debits Unexpended Allotments (Accounts 4211, 4311), and credits Account 500*, Unobligated Allotments. At the time the SF-1151, Nonexpenditure Transfer Authorization, is processed, the Departmental Accounting and Analysis Division debits this account and credits Account 3411, Transfer Appropriations from Other Federal Agencies. An allotment withdrawal covering the return of funds to the other agency shall be recorded by the reverse of these entries. The balance of the account is supported by unrescinded allotment advices. At the end of the fiscal year, the account is closed to Account 8151, DOE Equity.

I-47 DOE 22 OO.1OA 8-9-89 Attachment 1-2 4514 Trust Funds Received (Liabilities Contra) Definition: This account indicates the net trust funds transferred to DOE by other parties (e. g., trust funds received from Washington Public Power Supply System). Cash advances are received from the other party ● nd allotted to DOE offices responsible for handling the work to be performed. Based on the field office Unexpended Allotment (421* or 431*) collection, machine generated entries are created by the Departmental Accounting and Analysis Division debiting this account, and crediting Account 3351, Trust Funds on Deposit. The balance of the account is supported by unrescinded allotment advices. At theend of the year, the balance is closed to Account 8151, DOE Equity. 4517 Funds Borrowed from Federal Financing Bank Definition: This account reflects funds borrowed from the Federal Financing Bank for the current year only. It is debited for borrowed amounts .and credited when borrowed amounts are repaid. It is closed to equity at the end of the fiscal year. 4518 Borrowing from U.S. Treasury Definition: This ● ccount reflects current year activity only - credits for investments and debits for borrowings - and is closed to equity at the end of the fiscal year. 4611 Split Allotment/Appropriation Adjustments Pending Definition: This ● ccount Identifies costs financed from one appropriation that will be reimbursed in the following month from another appropriation. 4612 Split Allotment/Appropriation Adjustments Pending--Variance Definition: This account identifies costs financed from one appropriation that will be reimbursed in the following fiscal year from another appropriation. This account Is used after the SF-224 for September has been submitted to Treasury. Additionally, for the purpose of reporting Nuclear Uaste Fund (Fund Type = WD) cash transactions, this account represents the variance between the actual cost recorded In Balance Sheet Code 4611, S lit Allotment/Appropriation Adjustments Pending, and !the cumulative projection inc uded in the dally disbursement data reported to the Office of Departmental Accounting and Financial Systems Development (MA-33). The fund type WD balance of this account existing at the end of any month must be Incorporated into the integrated contractor’s projected cost for the following month. Account 4611 activity for the current month plus the account 4612 balance from the previous month will represent total integrated contractor disbursements for the current month. I-48 8-9-89 DOE 22C)0. IOA Attachment 1-2 , 4711 Reimbursable Orders Accepted Definition: This account represents the authorized amount of reimbursable orders received and accepted from other Federal agencies which have not yet been costed (normally a debit balance). 4721 Unobligated Unfilled Customer Orders Definition: This ● ccount represents the authorized amount of reimbursable orders received from other Federal agencfes which have not yet been obligated (normally a credit balance). This account is debfted when funds are obligated. 4731 Obligated Unfilled Customer Orders Definition: This account represents the authorized amount of reimbursable orders received from other Federal agencies which have been obligated but have not been costed (normally a credit balance). 4811 Appropriation Reimbursements - Non-OFA

Definition: This account includes earnings, collections for commodities, work, or services furnished or to be furnished, and other receipts that are to be accounted for as additions to appropriated funds, but that do not represent recoveries of amounts disbursed in error or other types of appropriation refunds. At the end of the year, the balance is closed to Account 8151, DOE Equity. 4812 Appropriation Reimbursements - Other Federal Agencies Definition: The amount of reimbursements and other income earned to date through the delivery of goods and performance of services for another Federal agency, whether or not bills have been rendered or collections made. At the end of the year, the balance is closed to Account 8151, DOE Equity. 500* Unobligated Allotments Definition: These accounts indicate the net amount of appropriated funds made available to the DOE office against which obligations have not been incurred. Allotments received are credited to these accounts and debited to Unexpended Allotments (accounts 42** - 43**). All obligations incurred against the allotments are debited to these accounts and credited to Accounts 600*, Unpaid Obligations. 5002 Reimbursable Work Allotment - Non Federal Definition: This account indicates the net amount of appropriated funds made available to the DOE office against which obligations have not been incurred for reimbursable work with non-Federal entities. I-49 DOE 22 OO.1OA Attachment I-2 8-9-89 5003 Operations Allotment for Reimbursable Work - Deflnltton: Thfs account Indicates the net amount of available to the DOE office against which obligations operations allotments for reimbursable work for other Other Federal Agencies ● appropriated funds made have not been incurred for : Federal agencies. 5004 Plant and Capital Equipment Allotment Definition: This account indicates the net amount of appropriated funds made available to the DOE office against which obligations have not been incurred for plant and capital equipment allotments. 5006 Allotments of Trust Funds and Transfer Appropriations Received Definition: This account indicates the net amount of appropriated funds made available to the DOE office against which obligations have not been incurred for allotments of trust funds and transfer appropriations. 5009 Operations Allotment--All Other Definition: This account indicates available to the DOE office against operations ● llotments. the net amount of which obligations appropriated funds made have not been incurred for 600* Unpaid Obligations Definition: These ● ccounts indicate the net balance of the obligations incurred that have not been liquidated by payments. The accounts normally have credit balances. Obligations incurred are credited to these accounts and debited to Account 500*, Unobligated Allotments. Payments of appropriated funds are debited to these accounts and credited to Account 700*, Disbursements. Refunds receivable are credited to these accounts and debited to Disbursements. They are supported by files of unpaid obligation documents, ● llotment and payment control sheets, etc. The accounts remain open until obligations are paid or formally deobligated. 6002 Reimbursable Work Allotment - Non-Federal Definition: This account indicates the net balance of the obligations incurred that have not been liquidated by payments or for which refund receivable is established for operations allotments for reimbursable work with non-Federal entities. 1-50

8-9-89 DOE 22oo.1oA Attachment 1-2 6003 Operations Allotment for Reimbursable Work - Other Federal Agencies Definition: This account indicates the net balance of the obligations incurred . that have not been liquidated by payments or for which a refund receivable is established for operations allotments for reimbursable work for other Federal ● gencies. 1 6004 Plant and C~pital Equipment Allotment Definition: This ● ccount indicates the net balance of the obligations incurred that have not been liquidated by payments and for which a refund receivable is established for plant and capital equipment allotments. , 6006 ‘Allotments of Trust Funds and Transfer Appropriations Received Definition: This account indicates the net balance of the obligations incurred that have not been liquidated by payments for allotments of trust funds and transfer appropriations received. I 6009 Operations Allotment--All Other Definition: This account indicatesthe net balance of the obligations incurred that have not been liquidated by payments for operations allotments. 700* Disbursements Definition: These accounts includel the accumulated funds during the year, as evidenced by approved and balances (normally credits) represent the amount of net payments of appropriated paid vouchers and claims. The expenditure checks issued, and less collections representing refunds of previous payments for which accounts receivable had not been recorded. Additionally, these accounts are affected by the establishment of refund receivables: 7002 Reimbursable Work Allotment - Non-Federal Definition: This account includes the accumulated net payments of appropriated funds during the year, as evidenced! by approved and paid vouchers and claims for operations allotments for reimbursable work with non-Federal entities. 7003 Operations Allotment for Reimbursable Work - Other Federal Agencies a Definition: This account includes the accumulated net payments of appropriated funds during the year, as evidenced by approved and paid vouchers and claims for operations allotments for reimbursable work with other Federal agencies. 1-51 OOE 22 OO.1OA Attachment I-2 8-9-89 7004 Plant and Capital Equipment Allotment Definition: This account includes the accumulated net payments of appropriated funds during the year, as evidenced by approved and paid vouchers and claims for plant and capital equipment allotments. 7006 Allotments of Trust Funds and Transfer Appropriations Received Definition: This account funds during the year, as allotments of trust funds Oefinitlon: This ● ccount funds during the year, as operations allotments. Includes the accumulated net payments of appropriated evidenced by approved and paid vouchers and claims for and transfer appropriations. 7009 Operations Allotment--All Other includes the ● ccumulated net payments of appropriated evidenced by approved ● nd paid vouchers and claims for 8*** Equity Accounts Definition: Cumulatively, these accounts represent the difference between the . assets and liabilities of the Department. Individually, each account represents a sununary of unique activities which affect equity. In addition, the accounts are ●used to record the revenues and collections credited to the U.S. Department of Treasury. 8111 Transfers Issued

Definition: This account includes the cost of materials, equipment, services, and other items transferred to other DOE contractors, or field offices. Detail accounts in this group are maintained by the issuing and receiving organizations only (field office or contractor, as applicable). Accounts (8112) maintained by the receiving organization are reciprocal to the accounts maintained by the issuing organization and should be in agreement with them at the end of each month. In other words, they must balance to zero by oqanization and by fund type of transfer. The Departmental Accounting and Analysis Divtsion provides a monthly feedback of cumulative transactions in summary form to each field office for review and, where applicable, corrective action. Any corrections, including out-of-balance problems, are to be resolved prior to month-end closing. The accounts ● re eliminated in the preparation of consolidated statements. At the end of the year, the accounts, which normally have debit balances, are closed to Account 8151, DOE Equity (or to Account 8125, Total Investment with Integrated Contractors). At fiscal yearend, the closing of amounts recorded by contractors in this account are accomplished by the Departmental Accounting and Analysis Oivislon with an offset of Account 8125. At this time, the reciprocal investment account I-52 8-9-89 DOE 2200. 10A Attachment 1-2 , a entry in this same amount is established by the Departmental Accounting and Analysis Division in the field office accounts with the offset to Account 8151. Corresponding entries are to be made at the contractor and field office levels, but these entries are to be limited to local use only ● nd are not to be included in the: field office FIS submissions to Headquarters. - 8112 Transfers Received Def i nit ion: This ● ccount includes the cost ofmaterlals, ● quipment, services, and other Items transferred from other DOE contractors, or field offices. Detail. ● ccounts in this group are maintained by the issuing ● nd receiving organizations only (field office or contractor, ● s applicable). Accounts (8111) maintained by the receiving organization ● re reciprocal to the ● ccounts maintained by the issuing organization and should be in agreement with them ● t the end of each month. In other words, they must balance to zero by organization and by fund type of transfer. The Departmental Accounting and Analysis Division will provide a monthly feedback of cumulative transactions in summary form to each field office for review and, where applicable, corrective action. Any corrections necessary to product transfers must be resolved with the data submission of the following month. Transfers, other than product, are edited ● nd corrected if necessary, during the monthly”editing process prior to FIS update. The ● ccounts ● re eliminated in the preparation of consolidated statements. At the end of the year, the ● ccounts, which normally have debit balances, ● re closed to Account 8151, DOE Equity (or to Account 8125, Investment with Integrated Contractors). At fiscal yearend, the e closing of amounts recorded by contractors in this account ● re ● ccomplished by the Departmental Accounting and Analysis Division with an offset of Account 8125. At this time, the reciprocal investment account entry in this same amount is established by the Departmental Accounting ● nd Analysis Division in the field office accounts with the offset to Account 8151. Corresponding entries are to be made at the contractor ● nd field office levels, but these entries are to be limited to local use only and are not to be included in the field office FIS submissions to Headquarters.

8113 : Nonreimbursable Transfers to Other Federal Agencies Definition: This account includes the net book cost of property, ● nd cost of services transferred to other Federal ● gencies that ● re not to be covered by fund tran~fers. A separate identification is maintained for each agency. At the end of the year, the ● ccount is closed to Account 8151, DOE Equity (or to Account 8125, Investment with Integrated Contractors, by contractor). Examples of transactions included in this account ● re weapons depreciation ● pplicable to deliveries of components to the Department of Defense under working fund ● nd transfer ● ppropriation ● greements, depreciation applicable to chemical processing of fuel elements, and the difference between historical ● nd current cost of SS materials in fuel elements returned to DOE. 8114 Nonreimbursable Transfers from Other Federal Agencies m Definition: This account includes the net book cost of property and the cost of services transferred from other Federal agencies that are not to be covered by fund transfers. A separate identification is maintained for each agency. At the end of I-53 DOE 22 OO.1OA Attachment I-2 8-9-89 the accounting period, the account is closed to Account 8151, DOE Equity (or to Account 8125, Investment with Integrated Contractors, by contractor). Reimbursable transfers are handled through Account 3122, Accounts Payable--Other Federal ● Agencies. Examples of transactions included in this account are transfers of stores and plant and equipment. 8115 Intrareporting Unit Transfers Definltton: This account Is to be used for transfers of ftems between contract identification codes or site codes within the same reporting organization. Entries In the account must net to zero withfn each fund type, financial plan code, ● nd reporting unit. At yearend, the account is closed in contractors’ ● ccounts to Account 8125, Investment with Integrated Contractors, ● nd by the field offices to Account 8151, DOE Equity. Uhen utilized by contractors involved in Uranium Supply ● nd Enrichment Act~vities (USEA), care should be taken at report dates to distribute reciprocal entries to Account 8123, Current Year Payments with Integrated Contractors, as appropriate, in order that the reciprocating balances remaining in Account 8115, accounts of the same reporting unit.will represent actual transfers of items, such as equipment, between USEA and non-USEA functions of the same organization. 8118 Borrowing from U.S. Treasury Definition: This account represents amounts borrowed from the U.S. Treasury. 8123 “ Current Year Payments with Integrated Contractors Definition: This account reflects the net amount of funds provided to integrated contractors during ● given fiscal year. At yearend, the balance in account 8123 is closed to account 8124, Current Year Audited Cost with Integrated Contractors. 8124 Current Year Audited Cost with Integrated Contractors Definition: After audit and acceptance by the field office of all or a portion of the contractor’s certified accounting for a given period, account 8124 is credited and account 8125, Investment with Integrated Contractors, is debited to reflect the contractor’s certification of next expenditures accrued. If there are no subsequent adjustments, this entry reflects interim ● cceptance (subject to later audit) of the contractor’s net cost of operations, plus increases (or minus decreases) in non-cash assets, minus any increases (or plus decreases) in accumulated depreciation and allowances for losses on accounts receivable and inventories. After these entries are made, the balance in Balance Sheet Code 8124 represents the amount of contractor charges for which an accounting has not been made to and accepted by DOE.

I-54 8-9-89 DOE 22OO.1OA Attachment I-2 8125 Investment with Integrated Contractors Definition: After audit and acceptance by the field office of all or a portion of the contractor’s certified accounting for ● given period, account 8124, Current Year Audited Cost wfth Interacted Contractors, is credited and ● ccount 8125, Investment Account with Integrated Contractors, is debited to reflect the contractor’s certification of net.expenditures accrued. If there are no subsequent adjustments, this entry reflects interim acceptance (subject to later audit) of the contractor’s net cost of operations, plus increases (or minus decreases) in non-cash assets, minus any increases (or plus decreases) in accumulated depreciation and allowances for losses on accounts receivable and inventories. After these entries are made, the balance in ● ccount 8124 represents the amount of contractor charges for which an accounting has not been made to and accepted by DOE. 8131 ‘ Program Costs Capitalized--Inventories Definition: Thfs account summarizes the fund and non-fund capital costs associated with inventory production which is budgeted as a mission/resource activity. All such costs are capitalized as non-fund items to their respective asset accounts. At the end of the Year. the balance by fund-tree code is closed to account 8151, DOE Equity (or to account 8125, a contractor). Investment with Integrated Contractors, by - 8132 Net Cost of Operations Definition: Through the use of budget and reporting classifications, this account summarizes operating costs and revenues. All programs costs, other costs, other income, extraordinary charges and credits, and adjustments applicable to prior years are included in this account. The balance, the net cost of operation, is closed to account 8151, DOE Equity, at the end of the year [or to account 8125, Investment with Integrated Contractors, by contractor). 8133 Program Costs Capitalized--Plant and Capital Equipment Definition: This account summarizes the fund and non-fund capital costs associated with plant and equipment activities. All such costs are capitalized as non-fund items to their respective asset accounts. At the end of the year, the balance by fund-type code is closed to account 8151, DOE Equity (or to account 8125, Investment with Integrated Contractors, by contractor). 8149 Other Monthly Nonfund Changes Definition: Other monthly non-fund changes are reported in Balance Sheet Code 8149 for balancing purposes. Account activity may represent a balancing entry for product transfers reported on a monthly basis or non-fund data regarding long-term receivables and deferred credits or fund returned to Treasury. The account is used on an interim basis with any balances reclassified by the close of the fiscal year. 1-55 I DOE 22 OO.1OA Attachment I-2 8-9-89 8151 DOE Equfty T)efinition: The Government’s equity in the net assets of a field office is reflected In the net total of the balances of all the ● ccounts in the DOE Equity group of accounts. Uithin each fund-type code, the following ● ccounts are closed at fiscal yearend to Account 8151, DOE Equity. Account Title 4511 4513 4514 4517 4518 4811 4812 700* 8111 & 8112 8113 & 8114 8115 8125 8131 8132 8133

Funds Returned to U.S. Treasury Transfer Appropriations Received (Liabilities Contra) Trust Funds Received (Liabilities Contra) Funds Borrowed from Federal Financing Bank Borrowing From U.S. Treasury Appropriation Reimbursements - Non OFAs Appropriation Reimbursements - Other Federal Agencies Disbursements DOE Transfers Issued ● nd Received Nonrelmbursable Transfers to and from Other Federal Agencies Intrareporting Unit Transfers The sum of each office’s integrated contractors closings to Account 8125, Investment with Integrated Contractors Program Costs Capitalized--Inventories Net Cost of Operations Program Costs Capitalized--Plant and Capital Equipment 99* Memorandum Accounts Definition: This series of accounts represent statistical data not otherwise available within account balances. These ● ccounts are not used for balance sheet presentation. 991* Commitments Plant and Equipment Only Definition: These accounts represent commitments for the acquisition of plant and capital equipment items. 9911 Outstanding Commitments Definition: This credit balance account represents transactions involving 35 program procurement or fabrication of capital equipment (not related to construction) and 39 program construction projects where the Department’s integrated contractor has committed his contract authority internally or has incurred a legal liability with subcontractors or suppliers in furtherance of the Department’s objectives. This account includes such items as open purchase orders which have been approved and issued, uncosted portions of lump-sum and fixed-price contracts, uncosted portions of uncompleted work orders (job orders) of cost-type ● I-56 8-9-890 DOE 22 OO.1OA Attachment I-2 ● prime contracts and cost-type subcontracts, and uncosted portions of obligations related to minor non-integrated cost-type contractors. This credit balance account- applles only to those applied obligations under a plant and capital equipment limitation, and excludes any potential termination expenses. 9915 Contra Debits--Commitments Definition: This debit balance account provides ● contra balance to Account 9911, Outstanding Commitments. 994* Receipts ● nd Disbursements Definition: This self-balancing group of accounts is used to record SF-224, Statement of Transactions, and SF-1221, Foreign Statement of Transactions, activity by Agency Location Code (ALC) for the Department. 9941 Receipts and Disbursements Control Definition: This account reflects the total of receipt and disbursement (SCC = 21) activfty on each ALC SF-224, Statement of Transactions within the Department. Additionally, foreign transactions (SF-1221, Foreign Statement of Transactions, .@ SCC - 20) are recorded using the foreign location code ALC. Receipts Definition: This is a contra reflects net activity of each Department along with the net 9942 ● nd Disbursements Control (Contra) memorandum account to Balance Sheet Code 9941, and ALC SF-224, Statement of Transactions, within the foreign ALC. 996* incentive Financing Authorization/Authority Definition: This self-balancing group of general ledger control accounts is used to record and control the annual limits placed on the total funded and unfunded authority to issue loan guarantees. The funded portions of loan guarantees allotted and issued are recorded in the 4***, 500* ● nd 600* series of accounts. 9961 Guarantee Limit Authority Definition: This balance represents the loan guarantee authority appropriated to the Department.

, I-57 DOE 2200.10 A Attachment I-2 8-9-89 Definition: This the Department by Definition: This not apportioned. Definition: This has been allotted 9962 Apportioned Authority balance represents the loan guarantee ● uthority apportioned to the Office of Management and Budget. 9963 - Unapportioned Authority balance represents the loan guarantee ● uthority appropriated but 9964 Loan Guarantee Allotment balance represents the apportioned loan guarantee ● uthority that by the Office of Budget (MA-30). The account is debited in Field Office ● ccounts and credited on the Departmental Control Accounts. 9965 Loan Guarantee Authority Definition: This balance is used as the Contra Account for 9964. The balance - represents the total loan guarantee ● uthority issued by ● llotment. 9966 Loan Guarantee Issued Definition: This balance represents the total loan guarantees issued against the current allotments. The entries to this account make corresponding reductions to the balances in Account 9965, Loan Guarantee Authority. Entries are made to accounts 500* and 600* to record the obligation of the funded portion of the loan guarantee when and if a loan default occurs. I-58 8-9-89 DOE 22M.IOA , 1. INTRODUCTION. ● ✎ b. c. d. CHAPTER 11 FINANCIAL CODES Pw” The Financial Information System/U.S. Government Standard enera Ledger Chart of Accounts ● nd Related Codes Manual (FIS/SGL Manual) describes the financial codes and data requirements for the monthly sub- mission of data by the finance offices to the Financial Information System (FIS) and its U.S. Government Standard General Ledger (SGL) module and provides definitions and related information concerning the valid codes that can be used. By the fifth workday of every month (except for October ● nd November schedules established at fiscal yearend), each finance office (excluding power marketing ● dministrations (PMA’s)) and each integrated contractor is required to electronically transmit a self-balancing trial balance to FIS for consolidation and reporting of the Departments’ financial activity for the period. PM financial data and FIS data are crosswalked to the SGL chart of accounts. The crosswalked data are merged in a central file once a month by the IOth workday to ~roduce reports for central control agencies, such a; the Department of the Treasury-and the Office of Management and Budget. Purpose. This chapter establishes the authority SGL Manual and presents an overview of financial monthly submission of data to FIS. This chapter references and defines codes unique to the electronic submissions of data provided by the PMA’s into the SGL file. for the Department’s FIS/ code requirements for the includes crosswalk Applicability. The applicability of this chapter is specified in DOE ~200.4, ACCOUNTING OVERVIEU, Chapter I, “Introduction,” paragraph 1. Contractors performing work for the Department and whose accounts are integrated with those of DOE shall fulfill the following conditions: (1) Follow commercial accounting practices in day-to-day operations, (2) Comply with the specific terms and conditions contained in their contracts, and (3) Record and report monthly DOE contractual activity in accordance with the Department’s system criteria described in this chapter. Inquiries. The Departmental Accounting and Analysis Division (MA-33.2) is responsible for the maintenance of the FIS/SGL Manual. Changes and updates will be made to the manual as needed, but at least once a year. Changes will be numbered by fiscal year, consecutively within each fiscal year. Inquiries should be addressed to the Departmental Accounting and Analysis Division.

II-1 DOE 22 OO.1OA Paragraph le e. Policy. It is the Department’s policy activity in accordance with the General 8-9-89 to report and record financial Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies, title 2; Office of Management and Budget guidance; the Treasury Financial Manual; and generally accepted accounting principles. Additionally, PMA’s are required to record ● nd report financial activity in ● ccordance with the requirements.of the Federal Energy Regulatory Commission. To accomplish this objective, the Department uses the uniform reporting requirements defined in this chapter. f. Financial Information System Record Format: The positions referred to in the following paragraphs ● re positions in the FIS input record (see attachment 11-13 of the FIS/SGL Manual for a copy of the format). 2. REPORTING SOURCE CODE (positions 1 through 4) consists of the office code, the reportin unit, an ! d the site code, which identify the source of a reported financla data record. Appropriated operating expenses are identified by where the work is performed. Plant and capital equipment costs and obliga- tions are identified by the location of the project or by where the equipment is used. Stores inventory activity is identified by location. Attachment 11-1 of the FIS/SGL Manual lists valid office codes, reporting units and site codes. If additional codes are required to identify sources of records, reporting organizations should propose additional codes to the Departmental Accounting and Analysis Division for Its approval. a. Office Code (the first two ● lphabetic characters) identifies the respon- finance office, PM, or controller office that originated the v All accounts within each group of records bearing the same ● office code constitute ● self-balancing trial balance. b. Reportinq Unit (the third ● lphanumeric character) identifies the specific organization unit (field office, integrated contractor, or multiprogram 1 aboratory). c. Site Code (the fourth alphanumeric character) places a geographical tag on financial data records. This code is not significant alone. Uhen a spe- cific site code is used with an office code ● nd a reporting unit, it iden- tifies uniquely the specific geographical location of the reported activity. When site code zero is used, the geographical location is obtained from the Procurement and Assistance Data System (PADS). All data submitted from locations other than PM’s must designate a site code. A specific site code is required for multilocation integrated contractor data only. Specific site codes or site code O can be used for all other data. The PMA’s are not required to provide site code designations for records submitted using the SGL chart of accounts. II-2 8-9-89 DOE 22 OO.1OA ● 3. 4. 5. 6. Paragraph 6a(1) BALANCE SHEET CODE (positions 5 through 8) is defined in the DOE Chart of - kccounts (Chapter I, “Balance Sheet Codesw), which provides the basic structure of the Departmentts official accounting records. The Chart of Accounts Incorporates proprietary, budgetary, ● nd Departmental Control accounts that are self-balancing. The PM’s ● re not required to provide balance sheet code designations for records submitted using the SGL chart of accounts. Attachment II-2 of the FIS/SGL Manual provides the code, definition, related SGL ● ccount code, table of related FIS codes, restrictions on use of the account, and the associated FIS edit for each code.

STATUS CODE (positions 9 through 10) is used to identify either the line num- ber of the SF-132, “Apportionment and Reapportionment Schedule, ” or the “use” status or condition of inventory or plant and equipment, ● s well ● s certain changes in plant and equipment, accounts. The nature of associated data deter- mines the status code used. The PMA’s are not required to provide status code designations for records submitted using the SGL chart of accounts. Attachment II-3 of the FIS/SGL Manual contains a list of the valid codes, their titles, and their complete definitions. ACCOUNTING TYPE CODE (positions 11 through 13) is a dual-purpose field, serv- ing the functions described below. Asset T e codes are used to subdivide inventories and plant ● nd equipment a“ dc classifications the FIS/SGL Manual provides nitions. The PM*s are not for records submitted using b. Object Classification. The object classification codes A-119 ‘Budget Pre~aration,” for control and reporting. Attachment -11~4 of ● listing of all valid codes, titles, and defi- required to provide asset type designations the SGL chart of accounts. Office of Management and Budget has defined in Office of Management and Budget Circular as a method of classifying obligations accord- ing to the-types of services, articles, or other i~em~ invoived, for example, personal services, supplies ● nd materials, or equipment. DOE may define subobject classifications as required by its ● ctivities. Attach- ment II-5 of the FIS/SGL Manual provides a listing of all valid object and subobject classifications with definitions. FUND TYPE CODE (positions 14 through 15) provides an abbreviated method of designating the U.S. Department of the Treasury account symbol for appropriated funds or other subdivisions for nonappropriated funds. The numbering convention is shown below. Attachment II-6 of the FIS/SGL Manual contains a complete list of valid codes; appropriation symbols; titles; and, for the nonfund accounts, definitions. a. The first characters carry the following meanings: (1) A letter designates a funded record or an activity for which the Department has been appropriated funds. 1 I Ix-3 DOE 2200.10 A Paragraph 6a(2) 8-9-89 7. 8. 9. ● (2) ~;~ldesignates reimbursable work for a non-Federal entity (limitation , . (3) ‘3” designates reimbursable work for another Federal agency (limitation .93). (4) ‘4” designates a transfer appropriation received. (5) ‘5” designates activity not otherwise funded, or nonfund activity. (6) ‘8U designates a transfer appropriation issued. b. Uhen the first character is ● lpha, then the second characters carry the following meanings: (1) A letter designates a no-year appropriation (except for “M”). (2) A di it designates the fiscal year in which the annual ● ppropriation !can egally incur obligations. For multiyear ● ppropriations, this digit corresponds to the last digit of the last fiscal year for which the appropriation is available for obligation. (3) ‘MR designates an annual merged account. SUMMARY CLASSIFICATION CODES (positions 16 through 17) provide for the classi- fication of accounting transactions by type of event for control and reconcil- ● iation with source documentation and reporting. A complete listing of valid . codes with titles and definitions is contained in Attachment II-7 of the FIS/ SGL Manual.

BUDGET AND REPORTING CLASSIFICATION (positions 18 through 26) are classiflca- tfons that parallel DOE activities and ● re prescribed for the formulation of budgets; for the reporting of obligations, costs, and revenues; and for the control and measurement of actual execution versus budgeted performance. Changes may be proposed when there is a change in mission or resource, and they must be approved by the Deputy Assistant Secretary for Financial Manage- ment and Controller (NA-3) prior to implementation. Classifications of no-year data are recast into the structure for current-year classifications to pemit correct computation of ending uncosted obligations. A complete listing of budget and reporting classifications is maintained by ● nd available from the Cash Management and Funds Control Branch (HA-33.33). CONTRACT IDENTIFICATION CODE (CID; positions 27 through 33) has the twofold purpose: (1) to incorporate the financial status of specific contractual instruments into the financial data file and (2) to identify financial data that can be made available through an interfacing link to PADS. Field office activity should be coordinated to ascertain that a report of procurement action Is processed under PADS by the 4th workday of the month following the Deriod in which the first financial transactions are recorded.r TT.A c 8-9-89 a. b. DOE Z200.IOA Paragraph 9b(2){b) Procurement actions to be identified (“type of work” designations are con- sistent with instructions for PADS): (1) Nlkp\~me research and development procurement actions (type of (2) All prime procurement actions of $25,000 or over for archftect- engineering services, onsite construction, operating contractors, and other programmatic ● ctivities; these actions include any whose aggregate amount (including modifications) exceeds $25,000 (3) All actions with prime integrated contractors (4) All prime procurement actions with educational and nonprofit institu- . tions, excluding program direction activity (5) All procurement actions with contractors listed in the “Goods and Ser- vfces on Order” (GSO) section of the Agency Financfal Plan Records requiring CID’S are defined below. These records must contain a specific CID in accordance wfth paragraph 9a or designate a CID of 9999999 (1) All integrated contractor records must contain the specific CID. (2) The following field office information: [a) All records rewiring information by CID for reporting or manage-. . ment purposes, ‘such is in the following accounts: 144*, 1544, 16**, 1711, 24**, 600*, 8113, 8114, 8131, 8132, 8133, Accounts Receivable--Reimbursements Allowance for Loss on Accounts Receivable--Reimbursements Inventories Allowance for Loss on Stores Inventory Collateral Funds and Other Deposits Unpaid Obligations Nonreimbunsable Transfers to Other Federal Agencies Nonreimbursable Transfers From Other Federal Agencies Program Costs Capitalized--Inventories Net Cost of Operations Program Costs Capitalized--Plant and Capital Equipment (b) All funded activity affecting contracts listed in the GSO attachment in the Agency Financial Plan shall be identified specifically in the following accounts: 1131. Advances with” Noninte9rated Contractors 143*; Accounts Receivable--~efunds 144*, Accounts Receivable--Reimbursements 15**, Allo~an~e for Loss on Accounts Rece” vable II-5 DOE 22 OO.1OA Paragraph 9b(2) (b) . 8-9-89 , c. d. (3) (4) 16**, 1711, 18**, 24**, 31**, 32**, 39**, Integrated

Inventories Allowance for Loss on Stores Inventory Prepayments Collateral Funds and Other Deposits Accounts Payable Accrued Expenses Deferred Credits . contractor-equity records in accounts 8123, 8124, and 8125 If the field office elects, speclflc CID codes may be shown for all entries in the working-capital ● nd other asset accounts for the types of work listed in paragraph 9a (instead of restricting the specific identifications to the contractors listed ~n the GSO attachment of the Agency Financial Plan). Also, Items may be identified in other accounts or in nonfund, fund type codes by specific CID’s (provided that the procurement ● ctions so identified are included in the types of work shown in Paragraph 9a) or by the nonspecific CID, 9999999 Specific CID’s consist of seven characters. In using the full contract numbers prescribed, delete the nonsignificant characters, such as hyphens, spaces, slashes, and parentheses, and use the last seven alphanumeric char- ● cters of the official contract number, starting from the rightmost character: PNA’s are not required to use CID’S to identify records when submitting data us~ng the SGL chart of ● ccounts. 10. FINANCIAL PLAN CODE (positions 37-38) a. b. c. d. The ffnancial plan codes are used to designate the specific organizational entftles that are used in the approved funding programs for allotments and are used in the financial systems to separate data by organization. All ● ccounting transaction records reported by ● field office that are funded by a multiprogram laboratory financial plan shall include the labo- ratory’s financial plan code. Such activities include all appropriated fund accounts ● nd current ● ccount ● ctivities with the laboratory. All nonfund (fund type code 51) plant and capftal equipment additions (account 8133; budget ● nd reporttng program 35 or 39; status code 12; and sunanary classification codes 41, 77, 90, or 93) should be identified with the same financial plan code used for recording corresponding fund costs. Attachment II-8 of the FIS/SGL Manual contains a 1 istlng of all valid financial plan codes associated with their respective o~ganization titles. 11. SUPPLEMENTARY DATA CODES (posltfons 39 through S3) provide a means to iden- tify data not otherwise covered. Attachment II-9 of the FIS/SGL Manual contains a listing and descriptions of the valid codes to be used as supple- mentary data references. Supplementary data codes are not required on records submitted by PMA’s using the SGL chart of accounts. ● II-6 8 fLQ-f19.- ODE 2200.lM . -.. e 12. 13. Paragraph 13b SECURITY CLASSIFICATION (position S4). Each record submitted to FIS must include a security classification code. It is Important that each record be “- evaluated ● s to Its speclflc classlflcatlon In ● ccordance with approved classification guides, rather than under blanket criteria that may tend towards overclasslfylng some Indlvldual records in a group of records simply because they are included with records of higher classification. Attachment 11-10 of the FIS/SGL Manual provides a 1 lsting with definitions of the valid security classifications used in the official accounting records. OTHER PARTY IDENTIFICATION (positions 55 through 58) when required, Identifies the second party to a transaction. For ● xample, this may be the other office Involved in ● n {nterofflce transfer, the other reporting unit ~n ● n Intraoffice transfer, the office Involved In the transferring of opening balances related to the transfer of contract responsiblllty, or the customer Involved in a sale or a lease. This code ● lso provides a supplemental data identification under well-defined rules not In conflict with the ● bove examples, as follows:

● ✎ The cost of Irradiation units transferred from the Idaho Operations Office to other DOE organizations shall be Identified by use of the other party identification code. When Idaho transfers irradiation unit costs, the transfer voucher will Indtcate the name of the test reactor, ● nd the FIS entry of the distribution credit under the ● ccount Net Cost of Operations shall include as other party identification the transferee’s reporting source code (with a traflfng zero). When the transferee records the cost portion of the entry, It wtll Include in the FIS record the other party identification of the test reactor source of the irradiation unit costs, as follows: Test Reactor Other Party Identification MTR, ETR, ATR IUID GETR IUGE : BWTR IUBW The ● bove other party identification codes are distinctly for use on Irradiation unit transfers ● nd may not be used for other types of transfers involving EG&G Idaho, Inc., or other companies. b. For administrative transfers of completed plant and equipment and accumulated depreciation, the other party identification code is required to identify the second party to the transfer. The other party identifi- cation code for ● ll DOE reporting source code organizations is formed by adding a traillng zero to the organization code-reporting unit combined codes. For example, Richland Operations Office would be RL90; ORNL would be OR20; and EG&G, Inc., would be NVBO. All valid other party identifica- tion codes ● nd their ● ssociated organizations ● re listed in Attachment 11-11 of the FIS/SGL Manual. If ● ny additional codes are required, organi- zations shall propose additional codes to the Departmental Accounting and i IX-7 DOE 2200. 10A 8-9-89Paragraph 13b Analys is Div is ion for i ts approval . The OPI code is not required on records a submitted by the PNA’s when they are using the SGL chart of accounts. 14. “ A M O U N T (posltlons 59 through 70) identifies the dollar amount of the record. 15. CORRECTION CODE (position 71) identif ies a specific type of correction record . The code established for f ield off ice use is F; however, the code should be used only for corrections submitted because of errors disclosed by FIS edit ing procedures and only when offices are specifically instructed to u s e i t . The correction code should be inserted in the record that is intended to reverse out a record in the FIS file. In posit ions 1 through 58 the rever- sal record must be identical with the record to be reversed. All o t h e r records, including the corrected record, should be blank in the correction c o d e f i e l d . 16. U.S. GOVERNMENT STANDARD GENERAL LEDGER ACCOUNT NUMBER. SGL is a Government- wide chart of ● ccounts. It was developed by an interagency team and is required for use by all ● gencies by the Treasury Financial Manual. DOE uses this chart of ● ccounts in FIS ● nd at the PNA’s through conversion programs using crosswalk tables. It ~s not cur rent ly requi red on FIS da ta Input records submitted by Departmental Integrated Standardized Core Accounting System (DISCAS) locations. All FIS/SGL records conta in a s ix d ig i t numer ic f ie ld In pos i t ions 72 t h r o u g h 7 7 . Th~s is ● t w o - p a r t f i e l d , w i t h t h e f i r s t four posit ions corresponding dfrectly to the account numbers defined in SGL and the last two positions ● ssigned by the Departmental Accounting and Analys is Div is ion. The last two positions are referred to as “the DOE subaccount number.” These numbers were assigned in such a way as to retain ● the level of detail tradit ionally present in the FIS data base and to ensure t h a t t h e D e p a r t m e n t m a i n t a i n e d s u f f i c i e n t flexibility to moDerlY manaae its f i n a n c i a l a;tivity. A t t a c h m e n t cross-reference between SGL and Additional cross-references ● r e Manual.

1 1 - 1 2 o f t h e FIS/SGL-Manual prov?des a- the Department’s charts of accounts. found in a t tachment II-2 of the FIS/SGL II-8 . 9 8-9-89 DOE 2200. IOA CHAPTER 111 ACCOUNTING ENTRIES 1. INTRODUCTION. The Standardized Pro Forma Accounting Transactions (SPAT) ~urrent Practice--Pro Forma Entries Report provides a comprehensive presentation of the accounting entries used by the Department. It provides all debit and credit entries along with the related codes required by the Financial Information System, which are described in Chapter II, “Financial Codes.n Additionally, a SPAT T-account report provides a T-account presentation of all balance sheet codes used in the SPAT Current Practice--Pro Forma Entries Report with reference to the journal entries that use these codes. 2. PURPOSE. This chapter establishes the authority for the Department’s accounting entries for the field Departmental Integrated Standardized Core Accounting System, the Departmental Control Account, yearend closing, and integrated contractors. The actual accounting entries or transactions are officially maintained in the SPAT Current Practice--Pro Forma Entries Report. 3. APPLICABILITY. The applicability of this chapter is specified in DOE 2200.4, e ACCOUNTING OVERVIEW, Chapter I, “Introduction,” paragraph 1. 4. INQUIRIES. The Departmental Accounting and Analysis Division (NA-33.2) is responsible for the maintenance and distribution of SPAT reports. Inquiries should be addressed to the Departmental Accounting ● nd Analysis Division. 111-1 (and 111-2] s \ 8 U.S. Department of Energy 4 Washington, D.C. * PAGE CHANGE I DOE 22OO.1OA Chg 1 I 2-27-90 SUBJECT: ACCOUNTS, CODES, AND ILLUSTRATIVE ENTRIES 1. PURPOSE. To transmit revised pages to Attachments I-1 and I-2 and ~apters II and III of DOE 22OO.1OA, ACCOUNTS, CODES, AND ILLUSTRATIVE( ENTRIES, of 8-9-89 2. EXPLANATION OF CHANGES. The attached Financial Information System - U.S. 7iovernment standard General Ledger Chart of Accounts and Related Codes documentation reflects changes resulting from the Standardized Pro Forma Accounting Transactions Project (SPAT) recommendation to review and revise the Department’s methods for recognizing investment activity in the Department’s accounting systems and the changes to fund type and financial plan codes necessary for the new fiscal year. Additionally, refinements were made to facilitate the preparation of schedule 9 and the Statement of Change in Financial Position, as well as other minor changes. 3. FILING INSTRUCTIONS. a. Remove Paqes Attachment 1-1 I-3 thru I-8 Attachment I-2 1-15 1-16 1-19 1-20 I-27 I-28 1-31 thru 1-40 Dated 8-9-89 8-9-89 8-9-89 8-9-89 8-9-89 8-9-89 8-9-89 8-9-89 Insert Pages Attachment 1-1 I-3 thru I-7 I-8 Attachment I-2 1-15 1-16 thru I-16A I-16B 1-19 1-20 I-27 I-28 1-31 I-32 and I-33 I-34 I-35 I-36 and I-37 I-38 and I-39 1-40 Dated 2-27-90 8-9-89 8-9-89 2-27-90 8-9-89 8-9-89 2-27-90 2-27-90 8-9-89 8-9-89 2-27-90 8-9-89 2-27-90 8-9-89 2-27-90 8-9-89 . I m DISTRIBUTION: INITIATED BY: All Departmental Elements Deputy Assistant Secretary for Financial Management and Controller 2 DOE 22OO.1OA Chg 1 2-27-90 II-1 thru II-4 8-9-89 II-1 2-27-90 II-2 and II-3 8-9-89 II-4 2-27-90 II I-1 (and III-2) 8-9-89 111-1 (and III-2) 2-27-90 b. After filing the attached pages, this transmittal may be discarded. BY ORDER OF THE SECRETARY OF ENERGY: @ DONNA R. FITZPATRICK i~r “ Assistant Secretary Management and Administration

2-27-90 4 DOE 22OO.1OA Chg 1 Attachment I-1 DEPARTMENT OF ENERGY CHART OF ACCOUNTS 11** CASH 1110 Fund Balance with U.S. Treasury--Other Cash 112* Clearing (89F3***) and Deposit (89X6***) Accounts 1122 U.S. Savings Bonds (89X6050) 1123 Withheld State and Local Income Taxes (89X6275) 1124 Unclaimed Monies Due Creditors (89X6090) 1125 Suspense (89X6875) 1126 Budget Clearing Account - Suspense (89F3875) 1127 Uninvested Balance of Collections from Alleged Violators of DOE Petroleum Regulations - (89X6425) 1128 Advances for Co-Sponsored Projects (89X6424) 1129 Contract Holdbacks - PMA (89X6772) 112A Budget Clearing Account - Unavailable Check Cancellation and Overpayments (89 F3880) 112B Deposits in Transit - Suspense (89F3878) 112D Budget Clearing Account Undistributed Difference Chargeback (89 F3879) 112E Uninvested Balance of Low Level Radioactive Waste Escrow Account (89X6427) 113* Advances 1131 Advances to Nonintegrated Contractors 1132 Advances to DOE Employees - Other 1135 Advances to Grantees 1151 Advances to Other DOE Locations 1181 Advances to Integrated Contractors 12** ADVANCES TO OTHER FEDERAL AGENCIES 1221 Advances to Other Federal Agencies I 13** INVESTMENT IN SECURITIES 131* Investment in Federal Securities 1311 Investment in Federal Securities--Face 1312 Unamortized Premium in Federal Securities 1313 Unamortized Discounts in Federal Securities 132* Investment in Non-Federal Securities 1321 Investment in Non-Federal Securities--Face 1322 Unamortized Premium in Non-Federal Securities 1323 Unamortized Discounts in Non-Federal Securities 14** ACCOUNTS RECEIVABLE 141* Integrated Contractor Accounts Receivable 1411 Trade Receivables 1412 Other Federal Agencies 1413 Employees 1414 Inter-Field Office 1415 Intra-Field Office Vertical line denotes change. I-3 DOE 22OO.1OA Chgl Attachment I-1 2-27-90 I b 143* 144* 145* 146* 147* 1491 1416 Other 1417 Uncollectible Accounts Receivable 1418 Foreign Refunds 1431 Other Federal Agencies 1432 Employees 1433 Other 1434 Uncollectible Accounts Receivable 1435 Inter-Field Office Refunds Receivable 1436 Intra-Field Office Refunds Receivable Reimbursements 1441 Other Federal Agencies 1442 Non-Federal, Domestic Entities 1443 Foreign 1444 Uncollectible Accounts Receivable 1445 Interest Receivable From Federal Investments 1447 Interest Receivable From Non-Federal Investments Other 1451 Travel Advances 1452 Imprest Fund 1453 Guarantee Loan Receivable Direct Loans Receivable 1461 Principal, Interest & Penalty Receivable Long Term Accounts Receivable 1471 Federal 1472 Foreign 1473 Other 1474 Loans Direct Loans Receivable 15** ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE 1517 Integrated Contractors 1534 Refund 1544 Reimbursements 1554 Allowance for Loss on Loans Receivable 16** INVENTORIES--MATERIALS AND SUPPLIES 161* - 164* 1611 1612 1613 1615 1628 1629 1631 1632 1635 1636 1638 Nuclear Material Inventories Production Inventories Production Byproduct Materials Unirradiated Nuclear Material Held for Processing Weapons Nuclear Offices Nuclear Nuclear Nuclear Nuclear Vendors Nuclear Nuclear Stockpile Material Inventory Variance Retained by Field Material Inventory Variance Material in Research Material Held for Future Disposition Material in Process at Naval Reactors Core Material on Loan or Lease ● Material Under Presidential Directive Vertical line denotes change. I-4 4 DOE 22 OO.1OA Chg 1 Attachment I-1 2-27-90 ● ● 1711 18** 21** 22** 2311 24**

1643 Irradiated Nonproduction Nuclear Material Held for Processing 165* Petroleum Inventories 1651 Strategic Petroleum Reserve 1652 Naval Petroleum Reserve 166* Isotopes 1661 Radioisotopes 1662 Stable Isotopes 1671 Special Reactor Materials 168* Other Special Materials and Fuel Fabrication Costs 1681 Other Special Materials 1682 Fuel Fabrication 1691 Stores ALLOWANCE FOR LOSS ON STORES INVENTORY PREPAYMENTS 1811 Other Federal Agencies 1812 Other 1813 Suspense Debits FIXED ASSETS--COMPLETED PLANT AND CAPITAL EQUIPMENT 2110 Production Facilities 2120 Power Marketing Facilities 2130 Research Facilities 2150 Administrative Facilities 2160 Strategic Petroleum Reserve Facilities 2161 Naval Petroleum Reserve Facilities FIXED ASSETS--ACCUMULATED DEPRECIATION 2210 Production Facilities 2220 Power Marketing Facilities 2230 Research Facilities 2250 Administrative Facilities 2260 Strategic Petroleum Reserve Facilities 2261 Naval Petroleum Reserve Facilities FIXED ASSETS--CONSTRUCTION WORK IN PROGRESS COLLATERAL FUNDS AND OTHER DEPOSITS 242* Employee Benefit Funds 2421 Cash 2422 Securities 243* Annuity [::~s and Related Allowances 2431 2433 Allowance for Valuation 2439 Accumulated Allowance for Purchase of Annuities Vertical Ii.ne denc?tes change. I-5 D O E 2200.IOA Chg 1 A t t a c h m e n t I-1 2 - 2 7 - 9 0 b . 2 5 * * I 2610 31** 3 2 * * 3 3 * * 2 4 5 * I n s u r a n c e D e p o s i t s 2451 Cash 2 4 6 * Pension Awards 2461 Cash 2462 S e c u r i t i e s 2463 A l l o w a n c e f o r V a l u a t i o n 2 4 9 * O t h e r D e p o s i t s 2491 Cash OTHER ASSETS 2512 Assets Acquired Through Foreclosure A l l o w a n c e f o r L o s s o n A c q u i r e d C o l l a t e r a l ACCOUNTS PAYABLE 3111 Non-Federal 3122 O t h e r F e d e r a l A g e n c i e s 3 1 4 * Inter-Contractor/Field O f f i c e 3141 I n t e r - F i e l d O f f i c e 3142 Intra-Field O f f i c e 3151 D r a f t s P a y a b l e - - L e t t e r s o f C r e d i t 3191 O t h e r ACCRUED EXPENSES 3211 O t h e r F e d e r a l A g e n c i e s 3212 O t h e r 3213 Accrued Unfunded Annual and Compensatory Leave--DOE Employees 3214 A c c r u e d V a c a t i o n P a y - - I n t e g r a t e d C o n t r a c t o r E m p l o y e e s 3215 Accrued Funded Payrol l and Benef i ts 3216 A c c r u e d I n t e r e s t P a y a b l e - F e d e r a l 3 2 1 7 A c c r u e d I n t e r e s t P a y a b l e - P u b l i c FUNDS HELD FOR OTHERS 3 3 1 * Employee Payrol l Deduct ions 3313 D e d u c t i o n s f o r U . S . S a v i n g s B o n d s (89X6050) 3314 Deduct ions for Withheld State and Local Income T a x e s (89X6275) 3316 E m p l o y e e P a y r o l l D e d u c t i o n s - - O t h e r 3318 Deduct ions for Advances for Co-Sponsored P r o j e c t s (89X6424) 3 3 3 * Other Specia l Funds on Deposi t 3331 Unclaimed Monies Due Creditors of Contractors w i t h t h e U n i t e d S t a t e s U n d e r C o s t - P l u s - A - F i x e d - F e e C o n t r a c t s , D O E (89X6090) 3332 Suspense (89X6875) 3333 Budget Clear ing Accounts-Suspense (89 F3875) 3337 C o l l e c t i o n s f r o m A l l e g e d V i o l a t o r s o f D O E P e t r o l e u m R e g u l a t i o n s (89X6425) 3339 D e d u c t i o n s f o r C o n t r a c t Holdbacks - PMAs (89X6772) ● V e r t i c a l l i n e d e n o t e s c h a n g e . I-6 2-27-90 DOE 22 OO.1OA Chg 1 Attachment I-1 ‘1 34** 3511 3611 3612 391* I 395* 4*** 333A

333B 333D 333E 3351 Trust 3361 Waste Budget Clearing Account-Unavailable Check Cancellation and Overpayments (89 F3880) Deposits in Transit-Suspense (89 F3878) Budget Clearing Account, Undistributed Difference Chargebacks (89 F3879) Low-Level Radioactive Waste Escrow Account (89X6427) Funds on Deposit Fund Fees 3362 Investment Income 3391 Other Funds on Deposit - ADVANCES FROM OTHER FEDERAL AGENCIES 3411 Transfer Appropriations ADVANCES FROM OTHER DOE LOCATIONS URANIUM FEED MATERIALS FURNISHED BY CUSTOMERS UNDER TOLL ENRICHING AGREEMENTS BORROWING FROM FEDERAL FINANCING BANK DEFERRED CREDITS 3911 Foreign Transactions 3912 Other Federal Agencies 3913 Other Deferred Credits 3914 Suspense Credits LONG TERM LIABILITIES 3951 Contract Holdbacks 3955 Uncollected Receipts from Alleged Violators of DOE Petroleum Regulations APPROPRIATED FUNDS 40** Apportionments and Reapportionments 4001 Budget Authority 4002 Unobligated Balance 4003 Reimbursements and Other Income 4004 Recoveries of Prior Year Obligations 4005 Portion of Budgetary Resources not Available 4006 Restorations/Writeoffs 4007 Total Budgetary Resources 4008 Apportioned 4009 Withheld Pending Rescission 4010 Deferred Programs 4011 Unapportioned 411* Appropriations Received 4110 Appropriations Received Vertical line denotes change. I-7 DOE 2200. 10A Attachment I-1 8 - 9 - 8 9 4115 4117 4118 4125 4130 421* 4511 4513 4514 4517 4518 4611 4612 4711 4721 4731 4811 4812 Borrowing Authority Used Borrowed Funds Federal Financing Bank Invested or Borrowed Funds Funds Available for Allotment Unexpended Allotments - 431* Unexpended Allotments or Apportionments 4211 Unexpended Allotments, Operations 4311 Unexpended Allotments, Plant and Capital Equipment Funds Returned to U.S. Treasury Transfer Appropriations Received (Liabilities Contra) Trust Funds Received (Liabilities Contra) Funds Borrowed from Federal Financing Bank Borrowing with U.S. Treasury Split Allotment/Appropriation Adjustments Pending Split Allotment/Appropriation Adjustments Pending--Variance Reimbursable Orders Accepted Unobligated Unfilled Customer Orders Obligated Unfilled Customer Orders Appropriation Reimbursements - Non OFA Appropriation Reimbursements - Other Federal Agencies 500* UNOBLIGATED ALLOTMENTS ● 002 Reimbursable Work Allotment - Non Federal ● 003 Operations Allotment for Reimbursable Work - Other Federal Agencies ● 004 Plant and Capital Equipment Allotment ● 006 Allotments of Trust Funds and Transfer Appropriations Received ● 009 Operations Allotment--All Other 600* UNPAID OBLIGATIONS (Identify as indicated under 500*.) 700* DISBURSEMENTS (Identify as indicated under 500*.) 8*** EQUITY ACCOUNTS 8111 8112 8113 8114 8115 8118 812X 8131 8132 8133 8149 8151 Transfers Issued Transfers Received Nonreimbursable Transfers to Other Federal Agencies Nonreimbursable Transfers from Other Federal Agencies Intrareporting Unit Transfers Borrowing from U.S. Treasury Integrated Contractor - Equity 8123 Current Year Payments with Integrated Contractors 8124 Current Year Audited Cost with Integrated Contractors 8125 Investment with Integrated Contractors Program Costs Capitalized--Inventories Net Cost of Operations Program Costs Capitalized--Plant and Capital Equipment Other Monthly Nonfund Changes DOE Equity I-8 8-9-89 ● are required, the funds are made available from the Department investment account and transferred to the escrow account where made. 113* Advances DOE 22OO.1OA Attachment I-2

of Treasury the disbursement is Definition: These accounts identify amounts disbursed to others in anticipation of goods or services to be rendered by the recipient of the advance. 1131 Advances to Nonintegrated Contractors Definition: This account identifies the balance of payments made to nonintegrated contractors in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or other assets. This balance represents that portion of advances that has not been costed or returned to DOE including letter of credit drawdowns where cost reports have not been received. 1132 Advances to DOE Employees Definition: This account identifies the balance of payments made to DOE employees in contemplation of the future performance of services, receipt of goods, e incurrence of expenditures, or other assets. This account identifies advances issued to DOE employees for purposes other than for official travel. A separately identified account (1451, Travel Advances) is maintained for travel advances to DOE employees. 1135 Advances to Grantees Definition: This account identifies the balance of payments made to grantees in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or other assets. This balance represents the portion of advances that has not been costed or returned to DOE including letter of credit drawdowns where cost reports have not been received. 1151 Advances to Other DOE Locations Definition: This account identifies payments made by one DOE office to another DOE office in contemplation of future performance of services, receipt of goods, incurrence of expenditures, or other assets to another DOE office. This account is reciprocal to the balances in account 3511, Advances from Other DOE Locations, at the receiving field office. The offsetting amounts are eliminated from consolidated DOE reports at year-end. 1181 e Advances to Integrated Contractors Definition: This account identifies cash balances held by DOE contractors. These contractors maintain a separate the contract in accordance with set of accounts to record-financial activity under DOE accounting practices and procedures. These 1-15 2-27-90DOE 22 OO.1OA Chg 1 Attachment I-2 . accounts are integrated with those of DOE through the use of reciprocal accounts. ● The balance in this account represents compensating bank balances and balances of advances that these contractors have made to their cost-type subcontractors. 12** Advances to Other Federal Agencies Definition: These accounts identify money which has been advanced bv DOE to other Federal agencies in contemplation o? the ?uture performance of servi;es, receipt of goods, incurrence of expenditures, or other assets. 1221 Advances to Other Federal Agencies Definition: This account identifies payments made to other Federal agencies in contemplation of future performance of services, receipt of goods, incurrence of expenditures or other assets. The balance in this account represents the advances which have not been costed or returned to DOE. 13** Investment in Securities Definition: These accounts represent securities and other assets held for the production of revenues in the form of interest, dividends, rentals, or lease payments. Invested funds arise from fund reserves as a result of consent decrees against oil producers, advances received for cosponsored projects, fees collected ● for low-level radioactive waste, and fees collected for the Nuclear Waste Fund.

131* Investment in Federal Securities Definition: These accounts represent the value of Federal securities purchased by the Department. 1311 Investment in Federal Securities--Face Definition: This account represents the face value of Federal securities purchased by the Department. Definition: securities. Definition: securities. Vertical line 1312 Unamortized Premium in Federal This account represents the unamortized 1313 Unamortized Discount in Federal This account represents the unamortized denotes change. Securities amount of premiums on Federal Securities amount of discounts on Federal ● 1-16 2-27-90 DOE 22 OO.1OA Chg 1 Attachment I-2 Definition: These by the Department. Banking Program. Investment 132* n Non-Federal Securities accounts represent the value of non-Federal securities purchased Such securities are purchased as a result of the Minority 1321 Investment in Non-Federal Securities--Face Definition: This account represents the face value of non-Federal securities purchased by the Department. 1322 Unamortized Premium in Non-Federal Securities Definition: This account represents the unamortized amount of premiums on non-Federal securities. 1323 Unamortized Discount in Non-Federal Securities Definition: This account represents the unamortized amount of discounts on non-Federal securities. 14** Accounts Receivable Definition: This group of accounts identifies amounts owed to DOE and its integrated contractors when the right to receive funds accrues. This right results from the performance of services, delivery of goods, overpayments, or (as in the case of interest income) the passage of time. 141* Integrated Contractor Accounts Receivable Definition: Generally, this group of accounts represents amounts due from others when the right to receive funds accrues to integrated contractors. This right results from the performance of services, delivery of goods, or as in the case of interest income, the passage of time. These contractors maintain a separate set of accounts to record financial activity under the contract in accordance with DOE accounting practices and procedures. These accounts are integrated with those of DOE through the use of reciprocal accounts. Integrated contractor receivables are maintained separate and distinct from DOE receivables because they must appear in the working capital portion of the TFS 2108 Year-End Closing Statement and to preclude the creation of budget authority when receivables are established. , 8 Vertical line denotes change. I-16A DOE 22OO.1OA Attachment I-2 . 8-9-89 1411 Integrated Contractor Accounts Receivable--Trade Receivables Definition: Identifies integrated contractors’ typical trade receivables arising from services or sales for which payment is to be received. All transactions that fall within this category are included herein unless the debtor is another Federal agency, an employee receiving travel advances and adjustments, a DOE integrated contractor, a foreign entity or an uncollectible account. The usual transactions that give rise to accounts receivable of the general type are: sales of surplus I-16B . 8-9-89. DOE 22 OO.1OA Attachment I-2 1434 Refunds-Uncollectible Accounts Receivable Definition: The balance in this account represents accounts receivable that have been determined to be uncollectible or the estimate of the amount of bad debts. 1435 Inter Field Office Refunds Receivable

Definition: Returns of advances or recoveries of erroneous disbursements from appropriation or fund accounts that are directly related to, and reductions of, previously recorded payments from the accounts due from other DOE field offices. 1436 Intra Field Office Refunds Receivable Definition: Returns of advances or recoveries appropriation or fund accounts that are direct” previously recorded payments from the accounts office. 144* of erroneous disbursements from y related to, and reductions of, due from within the same field Reimbursements ● Definition: This account identifies amounts payable to DOE as a repayment for commodities sold or services furnished either to the public, to another Government account or to a foreign entity that are authorized by law to be credited directly to specific appropriation and fund accounts. 1441 Reimbursements--Other Federal Agencies Definition: The balance represents amounts due to DOE as a repayment for commodities sold or services furnished to another Government agency authorized by law to be credited directly to specific appropriation fund accounts. 1442 Reimbursements--Non-Federal, Domestic Entities that are and Treasury Definition: This account identifies amounts payable to DOE as a repayment for commodities sold or services furnished to the public that are authorized by law to be credited directly to specific appropriation and fund accounts. 1443 Reimbursments--Foreign Definition: The balance of this account represents sums received by the Federal Government as a repayment for commodities sold or services furnished to a foreign e entity that are authorized by law to be credited directly to specific appropriation and fund accounts. 1-19 DOE 22 OO.1OA Chg 1 Attachment I-2 2-27-90 I I 1444 Reimbursements-Uncollectible Accounts Receivable Definition: The balance in this account represents accounts receivable that have been determined to be uncollectible or the estimate of the amount of bad debts. These amounts are deducted from the total obligations (and outlays) for such accounts and estimates. 1445 Interest Receivable From Federal Investments Definition: This account represents accrued interest on investments purchased from the Nuclear Waste Escrow Accounts for which collections have not been received. 1447 Interest Receivable From Non-Federal Investments Definition: This account represents accrued interest on the Oil Consent Escrow Account for which collections have not been received. 1451 Travel Advances Definition: Identifies travel advances to DOE employees. (Travel advances to contractor employees are recorded in Account 1413, Accounts Receivable--Employees.) 1452 0 . 0 Imprest Fund Definition: This account reflects the authorized amount of cash held by Department of Energy cashiers at personal risk. 1453 Guarantee Loan Receivable Definition: This account reflects the amount owed the loan balance guaranteed to the primary lender. by DOE as a result of payment of Yerticql line denotes change. 1-20 2-27-90 DOE 22OO.1OA Chg 1 Attachment I-2 I

e I losses written off aaainst the allowance. Usually, at the time the status of stores is changed fr~m current use or standby to ~xcess, the difference between the cost and estimated salvage value is credited to the allowance account for excess stores and debited to current operating costs; when stores-type items which have been issued and charged to operations are transferred to the excess inventory, the inventory is charged with the acquisition cost, current operating costs are credited with the estimated salvage value, and the difference is inventory. The amounts established as estimated salvage value shall be based on experience. Upon disposal of excess stores, the allowance account is debited for the book cost and credited with the actual salvage. When allowances are set up to provide for losses resulting from such factors as shrinkage, deterioration, damage, and obsolescence of current use or standby stores, the amount of estimated loss is credited to the applicable current use or standby inventory allowance account and charged to operating costs. The allowance accounts are reviewed periodically to assure their adequacy to absorb anticipated losses. 18** Prepayments Definition: Expenditures which provide future benefits. Prepayments are often recurrent in nature and cover items such as rent, taxes, royalties, commissions, insurance and supplies. 1811 Prepayments--Other Federal Agencies Definition: Includes payments made by DOE and its integrated contractors to other Federal agencies that were in advance of the period to which they apply and that will benefit operations in subsequent periods (e.g., advance payments for rentals or utility services that apply to subsequent periods). 1812 Prepayments--Other Definition: Includes payments made by DOE and its integrated contractors (excluding Prepayments to Other Federal agencies) in advance of the period to which they apply and the cost of goods and services received that apply to or will benefit operations in subsequent periods (e.g., advance payments for rentals or utility services that apply to subsequent periods). 1813 Prepayments--Suspense Debits Definition: Includes debits arising in the course of operations that cannot be readily analyzed and debited to the proper account due to lack of information, uniqueness of the transaction, or similar complication. Such items are temporarily debited to this account in order not to unduly delay the monthly closing. An analysis of all suspense items is to be made each month to expedite and assure that distribution is made to the proper accounts at the earliest possible date and not deferred to the end of the year. I ‘iertical line denotes change. I-27 8 - 9 - 8 9 DOE 22OO.1OA Attachment I-2 21** Fixed Assets--Completed Plant and Capital Equipment Definition: This group of accounts includes the cost of land, land rights, depletable resources, land improvements, buildings and structures, utilities and capital equipment having an anticipated service life of 2 years or more, the individual units of which have monetary value, $5OOO or more. 2110 Production Facilities Definition: Includes the cost of plant and equipment primarily in the procurement, storage, processing and nuclear materials, weapons components and other mater< 2120 and related land used fabrication of source and als. Power Marketing Facilities Definition: Includes the cost of plant and equipment and related land used by the Power Marketing Administrations.

2130 Research Facilities Definition: Includes the cost of plant and equipment and related land used primarily in research activities. Defin land: (a) (b) 2150 Administrative Facilities tion: Includes the cost of the following plant and equipment and related Plant and equipment used by DOE for program direction and administration. (Administrative facilities used by contractors are not considered as being used for program direction and administration, unless shared with DOE and then only if DOE uses the major portion.) Plant and equipment that is not properly includable in production, power marketing, and research facilities. Administrative facilities normally are limited to connection roads, electric transmission lines, that portion of equipment held for future projects having potential multipurpose use (e.g., a motor that may be used as a replacement in any of the functional classifications and which is not held for use at a specific location), and certain equipment serving both community and operational areas, the assignment of which would otherwise change frequently between classifications. (c) Reserve pools of construction and automotive equipment that have been classified as Asset Type 760, Reserve Construction Equipment Pool, to provide a nucleus of equipment with which the restoration of essential production facilities can be immediately begun in the event of an emergency, or for secondary use in future construction programs. I-28 . 8-9-89 243* Annuity Funds and Related Definition: These accounts represent deposits in benefits for employees contingent upon completion service by an employee. 2431 Annuity Funds and Related Al” DOE 22 OO.1OA Attachment I-2 Allowances escrow to purchase pension of a specified number of years of owances - Cash Definition: benefits for service. This account represents cash deposits in escrow to purchase pension employees contingent upon completion of a specified number of years of 2433 Annuity Funds and Related Allowances Allowance for Valuation Definition: This account is a valuation account for deposits in escrow to purchase pension benefits for employees contingent upon completion of a specified number of years of service. 2439 Annuity Funds and Related Allowances Accumulated Allowance for Purchase of Annuities a Definition: This account accumulates an allowance for purchase of annuities for pension benefits for employees contingent upon completion of a specified number of years of service. 245* Insurance Deposits Definition: These accounts represent advance premium comoanv which under terms of the contract are treated payments to an insurance as deposits and remain until the’ insurance is terminated (this is usually long term). Also, the estimated amount by which periodic payments to insurance companies exceed retrospective premiums at the anniversary date are classified as insurance deposits. 2451 Insurance Deposits - Cash Definition: This insurance company remain until the . account represents advance premium payments made in cash to an which under terms of the contract are treated as deposits and nsurance is terminated. 246* Pension Awards Definition: These accounts represent the periodic payroll costs and allowance for e valuation during a period of employment for integrated contractor pension awards. 1-31 DOE 22OO.1OA Chg 1 Attachment I-2 2461 Pension Award - Cash 2-27-90 ● Definition: This account represents pension awards. Pension

Definition: This account represents pension awards. Pension Awards cash payments held for integrated contractor 2462 Awards - Securities securities held for integrated contractor 2463 - Allowance for Valuation Definition: This account is a valuation account for payroll funds integrated contractor pension awards. 249* Other Deposits held for Definition: These accounts represent deposits for services such as utilities and security deposits for returnable containers or reels. 2491 Other Deposits - Cash Definition: This account represents cash deposited for services such as utilities and security deposits for returnable containers or reels. 25** Other Assets Definition: This account represents assets not otherwise classified. I 2512 Assets Acquired Through Foreclosure Definition: This account reflects the value of property, tangible and intangible, acquired through foreclosure. The foreclosure process may be for direct loans or for loans held as a result of payment of a guarantee to a primary lender. (See also account 2610.) I Vertical line denotes change. I-32 2-27-90 4 ,11 ( DOE 22OO.1OA Chg 1 Attachment I-2 2610 Allowance for Loss on Acquired Collateral Definition: Estimated future losses on property acquired through loan default. (See also account 2512. ) 31** Accounts Payable Definition: Accounts payable represent unpaid debts of DOE to others for assets and goods and services received. The accounts payable control accounts are supported by open invoice (or unpaid voucher) files, subsidiary ledgers, or other form of subsidiary record. 3111 Accounts Payable--Non-Federal Definition: This account includes amounts payable to vendors, transportation and utility companies, service organizations, and other general creditors. 3122 Accounts Payable--Other Federal Agencies Definition: This account includes amounts payable to other agencies of the Federal m Government for materials and services received by a DOE office or contractor. 314* Accounts Payable--Inter-Contractor/Field Office Definition: These accounts include amounts payable to integrated contractors of DOE, whether contractors of the same field office or another field office, and to other DOE offices. They arise as a result of goods and services provided other integrated contractors and DOE offices, and include unbilled costs incurred on comDlete or incomt)lete work Derformed. These accounts are subdivided between contractors of the same field office and other field offices and 3141 Accounts Payable--Inter-Field Office Definition: This account includes amounts payable to integrated of another field office, and to other DOE offices. They arise as their contractors. contractors of DOE a result of goods Vertical line denotes change. I-33 DOE 22 OO.1OA Attachment I-2 8-9-89 and services provided other integrated contractors and unbilled costs incurred on complete or incomplete work offset against the reciprocal account for consolidated (See also BSC 1414 and 1435. ) 3142 DOE offices, and include performed. “The balance is . Balance Sheet purposes. Accounts Payable--Intra-Field Office Definition: This account includes amounts payable to integrated contractors of DOE of the same field office or the contractor’s cognizant DOE field office. They arise as a result of goods and services provided other integrated contractors and the DOE office, and include unbilled costs incurred on complete or incomplete work performed. The balance is offset against the reciprocal account for consolidated Balance Sheet purposes. (See also BSC 1415 and 1436. )

3151 Accounts Payable--Drafts Payable--Letters of Credit Definition: This account includes amounts payable to DOE contractor banking facilities, under “modified” letters of credit arrangements. Checks issued by DOE contractors for payments to vendors are debited to the proper Accounts Payable account and credited to Drafts Payable. Upon receipt of FormTFS 5401, “Payment Voucher on Letter of Credit,n prepared by the bank, the DOE contractor shall debit Drafts Payable and credit the DOE Current Account, 8123 for the amount of the drawdown joucher. The balance in the account represents checks issued by DOE contractors but not included in the banking facilities’ letter of credit drawdown vouchers. ● Definition: This received that are 3191 Accounts Payable--Other account represents amounts owed for goods or services ordered and not otherwise classified in the other accounts payable accounts. 32** Accrued Expenses Definition: These accounts represent amounts owed by the Department for items received, services rendered, expenses incurred, assets acquired, construction performed and amounts received for which a bill has not been received or approved. 3211 Accrued Expenses--Other Federal Agencies Definition: This account is used to record amounts for legal responsibilities for payment due Federal agencies other than DOE. Examples of accrued expenses are rents, taxes, and unbilled services. Federal Insurance Contributions Act (FICA) taxes on DOE employees and similar arrangements, payable to Federal agencies by DOE, are included in this account. I-34 f 2-27-90 DOE 22 OO.1OA Chg 1 Attachment I-2 3212 Accrued Expenses--Other Definition: This account is used to record amounts for payment for services rendered (other than other Federal indicates a flow of services on a time basis. Examples rents, taxes, and unbilled services. 3213 Accrued Unfunded Annual and Compensatory Definition: This account is provided so that annual employees as of fiscal year end shall be included in non-fund item) for statement purposes. 3214 legal responsibilities for agencies). It generally of accrued expenses are Leave - DOE Employees and compensatory leave for DOE accrued liabilities (as a Accrued Vacation Pay - Integrated Contractor Employees Definition: This account is used to record the DOE contractor’s liability to its employees for earned and unused vacation pay. 3215 Accrued Funded Payroll and Benefits Definition: The estimated liability for salaries and wa~es of DOE and integrated contractor employees that have been earned but are accounting period and are not otherwise classified 3216 Accrued Interest Payable Definition: This account represents interest that Federal entities. 3217 Accrued Interest Payable Definition: This account represents interest that on overdue accounts and past due invoices. unpai~ at the close of a~ in other accounts. - Federal accrues on borrowings from 33** Funds Held for Others - Public accrues with the pub- ic, such as Definition: Liabilities for funds held that belong to others which arise from payroll deductions for income taxes, savings bonds, and social security taxes, trust funds and special fund advances. For the Departmental Accounting and Analysis Division and DOE field offices, these 1 iabil ities (except for 3316, 3351 and 3391) are contra to the Definition: These accounts responsibility for balances cal line denotes change. appropriate” account under 112*, ‘Special Deposits.

331* Employee Payroll Deductions represent the liability arising from DOE’s of receipts from employee payroll deductions for state I-35 8-9-89DOE 22 OO.1OA Attachment I-2 b or territorial income taxes and savings bond allotments except for account 3318. 8 These amounts are held in suspense temporarily and later paid into some other fund as when the bonds are purchased or taxes are paid to the state or territory. They are not available for paying salaries, expenses, grants, or other expenditures of the Government. Deductions for Definition: This is the contra 3313 United States Savings Bonds (89X6050) account to account 1122. 3314 Deductions for Withheld State and Local Income Taxes (89X6275) Definition: Definition: otherwise c“ Def This is the contra account to account 1123. 3316 Employee Payroll Deductions--Other This account represent receipts from employee payroll deductions not assified which are held in suspense temporarily and later paid. 3318 Advances for Co-Sponsored Projects (89X6424) nition: This is the contra account to account 1128. Definition: 333* Other Special Funds on Deposit These accounts indicate the liability arising from DOE’s responsibility for balances in combined receipt a;d expenditure accounts established to account for receipts from sources other than payroll deductions, that are held in suspense temporarily and later refunded or paid into some other fund of the Government, or that are held by DOE as banker or agent for others and paid out at the direction of the owner or in accordance with law. An example is unclaimed monies due creditors of cost-type contractors. These funds are required by fiscal regulations to be held in special deposit accounts. They are not available for paying salaries, expenses, grants, or other expenditures of the Government. They differ from DOE’s own funds being held in suspense temporarily pending determination of disposition, from which no liability arises. 3331 Unclaimed Monies Due Creditors of Contractors with Cost-Plus-A-Fixed-Fee Contracts, DOE Definition: This is the contra account to account 1124. by each offices to the Office of Headquarters Accounting consolidation and central control. 3332 Suspense (89F6875) the United States Under (89 F6090) Balances are transferred Operations monthly for Definition: This is the contra account for account 1125. I-36 . 8-9-89. Definition: This is DOE 22 OO.1OA Attachment I-2 3333 Budget Clearing Account--Suspense (89F3875) the contra account for account 1126. 3337 Collections from Alleged Violators of DOE Petroleum Regulations (89X6425) Definition: This is the contra account for account 1127. 3339 Deductions for Contract Holdbacks - PMA (89X6772) Definition: This is the contra account for account 1129. 333A Budget Clearing Account Unavailable Check Cancellation and Overpayments (89 F3880) Definition: This is the contra account for account 112A. 333B Deposits in Transit--Suspense (89F3878) Definition: This is the contra account for account 112B. 333D Budget Clearing Account, Undistributed Difference Chargebacks (89 F3879) Definition: This is the contra account for account 112D. 333E Low-Level Radioactive Waste Escrow Account (89X6427) Definition: This is the contra account for account 112E. 3351 Trust Funds on Deposit Definition: This account indicates the liability arising from funds held by DOE as trustee in trust fund accounts. This account is established for receipts that are held under a specific legal fiduciary relationship, that is, in trust, for use in carrying out specific purposes and programs in accordance with an agreement or statute.

3361 Waste Fund Fees e Definition: This account represents the liability to nuclear reactor owners for fees collected into the Nuclear Waste Fund. I-37 2-27-90DOE 2200. IOA Chg 1 Attachment I-2 3362 Investment Income Definition: This account represents investment income plus the total amortized premium from securities held by the Department for the Nuclear Waste Fund. 3391 Other Funds on Deposit Definition: This account is reserved for the liability for funds belonging to others where the cash accounts on the asset deposited is not normally segregated into special-cash side, but mingled with general cash. 34** Advances from Other Federal Agencies Definition: These accounts indicate the liability for advances from other Federal agencies to DOE to cover the cost of services, materials, or other assets to be furnished such agencies by DOE. Also includes costs incurred by DOE for agencies under Section 601 of the Economy Act (31 U.S.C. 686) or similar legislation. They are charged with the costs incurred against the advances. DOE is accountable to the other agency for use of the funds. Additionally, Treasury regulations require that transfer appropriation and consolidated working fund advances be treated in appropriation accounts as available appropriated funds. 3411 Transfer Appropriations Definition: This account represents allocations received from an appropriation of another Federal entity. The liability is established for the work to be performed for the other Federal agency and is liquidated as work is performed. 3511 Advances from Other DOE Locations Definition: This account includes the liability for the advance received from another DOE location to cover the cost of work to be performed. This account is reciprocal to account 1151 and the offsetting amounts are eliminated from consolidated DOE reports at year-end. 3611 Uranium Feed Material Furnished by Customers Under Tool Enriching Agreements Definition: This account is used to record the liability for uranium feed furnished in advance of the date that enriched uranium is delivered. This account is cred ted for feed advanced by customers under toll enriching agreements. Vertical line denotes change. I-38 . 2-27-90 J DOE 22 OO.1OA Chg 1 Attachment I-2 3612 Borrowing from Federal Financing Bank Definition: This account reflects the liability for Federal Financing Bank. It is credited for borrowed amounts are repaid. 391* Deferred Credits funds borrowed from the amounts debited when borrowed Definition: This account represents revenue (or income) received but not yet earned and capital lease liabilities. 3911 Deferred Credits--Foreign Transactions Definition: This account includes advance payments and credits received from international agencies and foreign countries or organizations which apply to materials or services to be furnished in future periods. Includes net credits relating to long-term transactions with such parties that are deferred until the future period in which the contractual revenue is to be accrued. 3912 Deferred Credits--Other Federal Agencies m Definition: Includes advance payments and credits received from other Federal agencies which apply to materials or services to be furnished in future periods. This account includes net credits relating to long-term transactions with such parties that are deferred until the future period in which the contractual revenue is to be accrued. It is also used as a receivable contra account to the special deposit account 89X6425.

3913 Other Deferred Credits Definition: Includes all other Payments received in advance of furnishing materials or services [e.q., enrichment services, rents, utilities. etc.)-which will become income or ;ed~ctions of costs in future liabilities. 3914 Suspense Credits Definition: Includes credits arising in the course periods and capital lease of operations that cannot be readily analyzed and credited to the proper account due to lack of information, uniqueness of the transaction, or similar complication. Such items are temporarily credited to this account in order not to delay unduly the monthly closing. An analysis of all suspense items is made for distribution to the proper accounts at the earliest possible date and not deferred to the end of the year. At fiscal year end, all suspense items are to be identified and cleared to the proper accounts. e I I-39 Vertical line denotes change. DOE 2200.IOA Attachment I-2 8-9-89 395* Long Term Liabilities Definition: These accounts represent liabilities which are not due or payable within twelve months. 3951 Contract Holdbacks Definition: This account represents amounts withheld from grantees or contractors pending completion of related contracts. 3955 Uncollected Receipts from Alleged Violators of DOE Petroleum Regulations Definition: This account represents anticipated receipts which will be disbursed to harmed parties as a result of alleged violations of DOE petroleum regulations. Collections will be credited to 89X6425 upon receipt. 4*** Appropriated Funds Definition: These accounts represent funds made available to the Department as a result of an act of Congress that permits the Department to incur obligations and to make payments out of the Department of Treasury for specified purposes. ● 40** Apportionments and Reapportionments Definition: These accounts represent each line of the SF-132, Apportionment and Reapportionment Schedule. The SF-132 is used to request apportionment or reapportionment of each appropriation or fund account subject to apportionment. The SF-132 is divided into two general sections, Budgetary Resources and Application of Budgetary Resources. 4001 Budget Authority Definition: This account represents the balances entered into Lines 1 A, B, C and D of the SF-132, Apportionment and Reapportionment Schedule. Line 1A - Apportionments Realized: (Status Code = AO) Includes the amount of appropriations specified in an appropriation act and becoming available on or after October 1. For reapportionments, includes any enacted supplemental appropriations and the portion of indefinite appropriations warranted by Treasury as “available”, and the amount of receipts credited to the account. It does not include. appropriations warranted by the Department of Treasury pursuant to a continuing resolution. When an account’s usual source of budget authority is enacted, line a includes the full amount specified in the regular appropriation act. The amount is net of applicable enacted recisions. 1-40 2-27-90 DOE 22OO.1OA Chg 1 CHAPTER II FINANCIAL CODES 1. INTRODUCTION. a. b. c. I d.

T“ The Financial Information System/U.S. Government Standard Genera Ledger Chart of Accounts and Related Codes Manual (FIS/SGL Manual) describes the financial codes and data requirements for the monthly submis- sion of data by the finance offices to the Financial Information System (FIS) and its U.S. Government Standard General Ledger (SGL) module and pro- vides definitions and related information concerning the valid codes that can be used. By the fifth workday of every month (except for October and November schedules established at fiscal yearend), each finance office (excluding power marketing administrations (PMA’s)) and each integrated contractor is required to electronically transmit a self-balancing trial balance to FIS for consolidation and reporting of the Department’s finan- . cial activity for the period. PMA financial data and FIS data are cross- walked to the SGL chart of accounts. The crosswalked data are merged in a central file once a month by the IOth workday to central control agencies, such as the Department Office of Management and Budget. Purpose. This chapter establishes the authority SGL Manual and presents an overview of financial monthly submission of data to FIS. This chapter ences and defines codes unique to the electronic provided by the PMA’s into the SGL file. produce reports for of the Treasury and the for the Department’s FIS/ code requirements for the includes crosswalk refer- submissions of data Applicability. The applicability of this chapter is specified in DOE 2200.4, ACCOUNTING OVERVIEW, Chapter I, “Introduction,” paragraph 1. Con- tractors performing work for the Department and whose accounts are integrated with those of DOE shall fulfill the following conditions: (1) Follow commercial accounting practices in day-to-day operations, (2) Comply with the specific terms and conditions contained in their contracts, and (3) Record and report monthly DOE contractual activity in accordance with the Department’s system criteria described in this chapter. Inquiries. The Departmental Accounting and Analysis Division (MA-331) is responsible for the maintenance of the FIS/SGL Manual. Changes and updates will be made to the manual as needed, but at least once a year. Changes will be numbered by fiscal year, consecutively within each fiscal year. Inquiries should be addressed to the Departmental Accounting and Analysis Division. Vertical line denotes change. II-1 DOE 2200. IOA 8-9-89 Paragraph le e. Pol icy. It is the Department’s policy to report and record financial @ activity in accordance with the General Accounting Office Policy and Proce- dures Manual for Guidance of Federal Agencies, title 2; Office of Manage- ment and Budget guidance; the Treasury Financial Manual; and generally accepted accounting principles. Additionally, PMA’s are required to record and report financial activity in accordance with the requirements of the Federal Energy Regulatory Commission. To accomplish this objec- tive, the Department uses the uniform reporting requirements defined in this chapter. f. Financial Information System Record Format. The positions referred to in the following paragraphs are positions in the FIS input record (see attachment 11-13 of the FIS/SGL Manual for a copy of the format). 2. REPORTING SOURCE CODE (positions 1 through 4) consists of the office code, the reporting unit, and the site code, which identify the source of a reported financial data record. Appropriated operating expenses are identified by where the work is performed. Plant and capital equipment costs and obliga- tions are identified by the location of the project or by where the equipment is used. Stores inventory activity is identif