General Accounting Chart of Accounts

 

Description Account Numbers
ASSETS:  
Miscellaneous Accounts Receibable 131MXX's & 131WXX's
Employee Receivables 131EXX's
Receivables From DOE and Other Contractors 131DXX's, 131SXX's, 131FXX's, 131NSX's, 130R40, 13RL90, 13SRCO13CHF0
Receivable for Late Charges 131W54
Other Federal Agency Receivables 131RXX's
Allowance for Loss on Receivables 131917
Nuclear Material Inventory 15000X
Special Materials Inventory 151081, 151841
Stores Inventory 151091, 151200, 151900-10, 151912-99
Allowance for Inventory Loss 151911
Prepayment - other 145205
Prepayment - Pension Plan Asset 145014
Suspense - Debits 145013
Buildings 173030, 173040
Other Structures and Facilities 174,030,174,040
Leasehold Improvements 182030
Equipment 175030, 175040
Accumulated Depreciation - Buildings 173940, 170XXX's, 173930,178XXX - 179XXX, 187L24
Accumulated Depreciation -
Other Structures and Facilities
174940, 174930
Accumulated Depreciation - Equipment 175930, 175940
Construction Work in Progress 172011
Other Deposits 199001 - 199007
LIABILITIES:
Trade Accounts Payable 211005 - 211191
Payable to Other federal Agencies 211202
Payable to DOE Field Office 211406
Payables to Contractors Withing DOE-Chicago 211414
Drafts Payable - Letter of Credit 211601- 211608
Accrued Expenses 219200 - 219230
Accrued Vacation Pay 221014 - 221406
Accrued Payroll 221501 - 221507
Employee Payroll Deductions 299602 - 299695
Funds on Deposit 299101 - 299308
Funded Environmental Liability 299096
WFO Advance Payments - Foreign 2360XX, 2361YF, 2362YF, 2362YN
WFO Advance Payments -
Other Federal Agencies
234XXX, 2363TD, 2363TM, 2363YD
WFO Advance Payments -
Domestic
236103 - 236121, 236505-236591, 236D71, 2361YD, 2362YD-E
Postretirement Benefits Other than Pensions 299092
Unfunded Environmental Liabilities 299096
Unfunded Liabilities - Other 299099
Special Receipt Account 311158
Reimburseable Appropriation - Non-Federal 31111Y, 31112Y
Reimburseable Appropriation -
Other Federal Agencies
31123T, 31123Y
EQUITY:
Transfers Issued 323100, 323400
Transfers Received 322100, 322400
Current Year Payments 311023
Audited Costs 311024
DOE Investment with LBL 311025
Future Funding Requirements 131W545, 350159
EXPENSES:
Net Cost of Operations 61XXX, 623XXX, 2111602, 521XX - 522XX, 99100
Capital Plant & Equipment Costs 61XXXX pertaining to PP&E
Deferred Costs 690039, 6900EL
Inter-Entity Revenue 55YN19
Inter-Entity Expense 65YN19, 61YN02