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 |