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COA - Proposed Rollup Structure

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COA - Proposed Rollup Structure Powered By Docstoc
					Baan Chart of Accounts and Dimensions
Corporate Rollup Structure
                                                                                                                                             BR Mfg                          Project/
                                                                                                                                             Source/    Product    Business   Local
     Sublevel 40              Sublevel 30                         Sublevel 20                                   Sublevel 10                   Dept.     Segment    Relation Reporting
1 = Assets         00 = Cash & Cash Equivalents     0 = Cash Held in Reporting Curr.               0 = General Fund Accounts                 Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Disbursement Accounts                 Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Lockbox Accounts                      Not Used   Not Used   Not Used   Not Used
                                                                                                   3 = Petty Cash                            Not Used   Not Used   Not Used   Not Used
                                                                                                   4 = Other Cash Accounts                   Not Used   Not Used   Not Used   Not Used
                                                    1 = Cash Held in Other Curr.                   0 = General Fund Accounts                 Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Disbursement Accounts                 Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Lockbox Accounts                      Not Used   Not Used   Not Used   Not Used
                                                                                                   3 = Petty Cash                            Not Used   Not Used   Not Used   Not Used
                                                                                                   4 = Other Cash Accounts                   Not Used   Not Used   Not Used   Not Used
                                                    2 = Cash Equivalents Held in Reporting Curr.   0 = Current Marketable Securities         Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Other Cash Equivalents                Not Used   Not Used   Not Used   Not Used
                                                    3 = Cash Equivalents Held in Other Curr.       0 = Current Marketable Securities         Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Other Cash Equivalents                Not Used   Not Used   Not Used   Not Used
                   10 = Trade Receivables           0 = Trade Receivables (Gross)                  0 = Trade Receivables (Baan Control)      Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Misc. Trade Receivables               Not Used   Not Used   Not Used   Not Used
                                                    1 = Provisions                                 0 = Doubtful Accounts                     Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = General A/R Provisions                Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = FX Adjustments                        Not Used   Not Used   Not Used   Not Used
                   20 = Inventory                   0 = Raw Materials                              0 = Non-Classified Raw Materials          Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Hazardous Materials                   Not Used   Not Used   Not Used   Not Used
                                                    1 = Work in Process                            0 = Material                              Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Labor                                 Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Overhead                              Not Used   Not Used   Not Used   Not Used
                                                                                                   3 = Unshippable Inventory                 Not Used   Not Used   Not Used   Not Used
                                                    2 = Finished Goods                             0 = FGI - Available for Sale              Not Used   Not Used   Not Used   Not Used
                                                    3 = Demonstration Inventory                    0 = Demo Inventory                        Not Used   Not Used   Not Used   Not Used
                                                    4 = Inventory in Transit                       0 = Goods Shipped Not Invoiced            Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Intercompany In Transit               Not Used   Not Used   Not Used   Not Used
                                                    5 = Consigned Inventory                        0 = Owned Consignment                     Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Non-Owned Consignment                 Not Used   Not Used   Not Used   Not Used
                                                    6 = Inventory Provisions                       0 = Obsolete / Slow Moving Inv.           Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Shrinkage                             Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Demo Inventory Reserve                Not Used   Not Used   Not Used   Not Used
                                                                                                   3 = Service Inventory Reserve             Not Used   Not Used   Not Used   Not Used
                                                                                                   4 = Other Inventory Provisions            Not Used   Not Used   Not Used   Not Used
                                                    7 = Service Inventory                          0 = Service Inventory                     Not Used   Not Used   Not Used   Not Used
                                                    8 = Capitalized Manufacturing Variances        0 = Capitalized Manufacturing Variances   Not Used   Not Used   Not Used   Not Used
                   30 = Other Current Assets        0 = Prepaid Expenses                           0 = Prepaid Taxes                         Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Prepaid Insurance                     Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Prepaid Rent                          Not Used   Not Used   Not Used   Not Used
                                                                                                   3 = Employee Loans/Advances               Not Used   Not Used   Not Used   Not Used
                                                                                                   4 = Supplier Advances                     Not Used   Not Used   Not Used   Not Used
                                                                                                   5 = Other Prepaids                        Not Used   Not Used   Not Used   Not Used
                                                    1 = Other Receivables (Non Trade)              0 = Interest Receivable                   Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Deferred Costs                        Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Other Non-Trade Receivables           Not Used   Not Used   Not Used   Not Used
                                                    2 = Income Tax Assets                          0 = Income Tax Assets                     Not Used   Not Used   Not Used   Not Used
                   40 = Property, Plant, & Equip.   0 = Land & Buildings                           0 = Land                                  Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Buildings                             Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Building Improvements                 Not Used   Not Used   Not Used   Not Used
                                                                                                   3 = Capitalized Interest                  Not Used   Not Used   Not Used   Not Used
                                                    1 = Furnishings & Equipment                    0 = Furnishings                           Not Used   Not Used   Not Used   Not Used
                                                                                                   1 = Equipment                             Not Used   Not Used   Not Used   Not Used
                                                                                                   2 = Machinery                             Not Used   Not Used   Not Used   Not Used
                                                                                                                                       BR Mfg                          Project/
                                                                                                                                       Source/    Product    Business   Local
      Sublevel 40                     Sublevel 30                        Sublevel 20                        Sublevel 10                 Dept.     Segment    Relation Reporting
                                                            2 = Leasehold Improvements          0 = Short Term Leaseholds              Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Long Term Leaseholds               Not Used   Not Used   Not Used   Not Used
                                                            3 = Computer Software               0 = Computer Software                  Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Software Development               Not Used   Not Used   Not Used   Not Used
                                                            4 = Computer Hardware               0 = Server and PCs                     Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Networking                         Not Used   Not Used   Not Used   Not Used
                                                                                                2 = Other Computer Hardware            Not Used   Not Used   Not Used   Not Used
                                                            5 = Automobiles                     0 = Cars                               Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Trucks and Vans                    Not Used   Not Used   Not Used   Not Used
                                                            6 = Construction in Progress        0 = Construction in Progress           Not Used   Not Used   Not Used   Not Used
                           50 = Accumulated Depreciation    0 = A/D - Land & Buildings          0 = A/D - Land                         Not Used   Not Used   Not Used   Not Used
                                                                                                1 = A/D - Buildings                    Not Used   Not Used   Not Used   Not Used
                                                                                                2 = A/D - Building Improvements        Not Used   Not Used   Not Used   Not Used
                                                            1 = A/D - Furnishings & Equipment   0 = A/D - Furnishings                  Not Used   Not Used   Not Used   Not Used
                                                                                                1 = A/D - Equipment                    Not Used   Not Used   Not Used   Not Used
                                                                                                2 = A/D - Machinery                    Not Used   Not Used   Not Used   Not Used
                                                            2 = A/D - Leasehold Improvements    0 = A/D - Short Term Leaseholds        Not Used   Not Used   Not Used   Not Used
                                                                                                1 = A/D - Long Term Leaseholds         Not Used   Not Used   Not Used   Not Used
                                                            3 = A/D - Computer Software         0 = A/D - Computer Software            Not Used   Not Used   Not Used   Not Used
                                                                                                1 = A/D - Software Development         Not Used   Not Used   Not Used   Not Used
                                                            4 = A/D - Computer Hardware         0 = A/D - Server and PCs               Not Used   Not Used   Not Used   Not Used
                                                                                                1 = A/D - Networking                   Not Used   Not Used   Not Used   Not Used
                                                                                                2 = A/D - Other Computer Hardware      Not Used   Not Used   Not Used   Not Used
                                                            5 = A/D - Automobiles               0 = A/D - Cars                         Not Used   Not Used   Not Used   Not Used
                                                                                                1 = A/D - Trucks and Vans              Not Used   Not Used   Not Used   Not Used
                           60 = Investments                 0 = Investments in Subs             0 = Investment in Subs                 Not Used   Not Used   Not Used   Not Used
                                                            1 = Long Term Investments           0 = Securities                         Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Other Long Term Investments        Not Used   Not Used   Not Used   Not Used
                           70 = Other Assets                0 = Patents, Trademarks, Licenses   0 = Patents                            Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Trademarks                         Not Used   Not Used   Not Used   Not Used
                                                                                                2 = Licenses                           Not Used   Not Used   Not Used   Not Used
                                                            1 = Goodwill                        0 = Goodwill                           Not Used   Not Used   Not Used   Not Used
                                                            2 = Non-Current Receivables         0 = Notes Receivable                   Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Other Long-Term Receivables        Not Used   Not Used   Not Used   Not Used
                                                            3 = Other Long-Term Assets          0 = Other Long-Term Assets             Not Used   Not Used   Not Used   Not Used
                           80 = Intercompany Receivables    0 = Corporate from Subs             0 = Corporate from Subs                Not Used   Not Used   Not Used   Not Used
                                                            1 = Subs from Corporate             0 = Subs from Corporate                Not Used   Not Used   Not Used   Not Used
                                                            2 = Subs from Subs                  0 = Subs from Subs                     Not Used   Not Used   Not Used   Not Used
2 = Liabilities & Equity   00 = Trade Payables              0 = Trade Payables (Gross)          0 = Trade Payables                     Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Misc. Trade Payables               Not Used   Not Used   Not Used   Not Used
                                                                                                2 = Customer Prepayments               Not Used   Not Used   Not Used   Not Used
                                                                                                3 = Other Trade Receivables            Not Used   Not Used   Not Used   Not Used
                                                            1 = Provisions                      0 = General A/P Provisions             Not Used   Not Used   Not Used   Not Used
                                                                                                1 = FX Adjustments                     Not Used   Not Used   Not Used   Not Used
                           10 = Other Current Liabilities   0 = Income Taxes Payable            0 = Federal Income Taxes Payable       Not Used   Not Used   Not Used   Not Used
                                                                                                1 = State Income Taxes Payable         Not Used   Not Used   Not Used   Not Used
                                                            1 = Other Taxes Payable             0 = VAT, Sales and Use Taxes Payable   Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Payroll Taxes Payable              Not Used   Not Used   Not Used   Not Used
                                                                                                2 = Property Taxes Payable             Not Used   Not Used   Not Used   Not Used
                                                                                                3 = Other Taxes Payable                Not Used   Not Used   Not Used   Not Used
                                                            2 = Accrued Employee Expenses       0 = Accrued Salaries & Wages           Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Accrued Fringes                    Not Used   Not Used   Not Used   Not Used
                                                                                                2 = Accrued Bonuses                    Not Used   Not Used   Not Used   Not Used
                                                                                                3 = Accrued Commissions                Not Used   Not Used   Not Used   Not Used
                                                            3 = Other Accrued Expenses          0 = Accrued Insurance                  Not Used   Not Used   Not Used   Not Used
                                                                                                1 = Accrued Legal                      Not Used   Not Used   Not Used   Not Used
                                                                                                2 = Accrued Rents                      Not Used   Not Used   Not Used   Not Used
                                                                                                3 = Accrued Royalties                  Not Used   Not Used   Not Used   Not Used
                                                                                                4 = Other Current Accruals             Not Used   Not Used   Not Used   Not Used
                                                                                                                                                       BR Mfg                            Project/
                                                                                                                                                       Source/     Product     Business   Local
     Sublevel 40                    Sublevel 30                           Sublevel 20                               Sublevel 10                         Dept.      Segment     Relation Reporting
                                                           4 = Reserves                               0 = Warranty Reserves                            Not Used    Not Used    Not Used    Not Used
                                                                                                      1 = Other Reserves                               Not Used    Not Used    Not Used    Not Used
                                                           5 = Deferrals                              0 = Deferred Income                              Not Used    Not Used    Not Used    Not Used
                                                           6 = Notes Payable                          0 = Notes Payable                                Not Used    Not Used    Not Used    Not Used
                                                           7 = Current Interest Bearing Liabilities   0 = Current Debt Maturities                      Not Used    Not Used    Not Used    Not Used
                                                                                                      1 = Current Capital Lease Obligations            Not Used    Not Used    Not Used    Not Used
                                                                                                      2 = Other Current Interest Bearing Liabilities   Not Used    Not Used    Not Used    Not Used
                         20 = Long-Term Liabilities        0 = Long-Term Debt                         0 = Long-Term Debt                               Not Used    Not Used    Not Used    Not Used
                                                           1 = Capital Lease Obligations              0 = Long-Term Capital Lease Obligations          Not Used    Not Used    Not Used    Not Used
                                                           2 = Deferred Income Taxes                  0 = Deferred Income Taxes                        Not Used    Not Used    Not Used    Not Used
                                                           3 = Other Long-Term Liabilities            0 = Other Long-Term Liabilities                  Not Used    Not Used    Not Used    Not Used
                         30 = Intercompany Payables        0 = Corporate from Subs                    0 = Corporate from Subs                          Not Used    Not Used    Not Used    Not Used
                                                           1 = Subs from Corporate                    0 = Subs from Corporate                          Not Used    Not Used    Not Used    Not Used
                                                           2 = Subs from Subs                         0 = Subs from Subs                               Not Used    Not Used    Not Used    Not Used
                         40 = Capital Stock                0 = Common Stock                           0 = Common Stock                                 Not Used    Not Used    Not Used    Not Used
                                                           1 = Additional Paid-in Capital             0 = Additional Paid-in Capital                   Not Used    Not Used    Not Used    Not Used
                                                           2 = Treasury Stock                         0 = Treasury Stock                               Not Used    Not Used    Not Used    Not Used
                         50 = Retained Earnings            0 = Beginning Retained Earnings            0 = Beginning Retained Earnings                  Not Used    Not Used    Not Used    Not Used
                                                           1 = Current Year Retained Earnings         0 = Current Year Retained Earnings               Not Used    Not Used    Not Used    Not Used
                         60 = Other Equity                 0 = Dividends                              0 = Dividends                                    Not Used    Not Used    Not Used    Not Used
                                                           1 = Gain/Loss on Treasury Stock            0 = Gain/Loss on Treasury Stock                  Not Used    Not Used    Not Used    Not Used
                                                           2 = FX Translations                        0 = FX Translation                               Not Used    Not Used    Not Used    Not Used
                                                           4 = Unrealized Gain/Loss on Securities     0 = Unrealized Gain/Loss on Securities           Not Used    Not Used    Not Used    Not Used
3 = Sales                00 = Trade Sales                  0 = Trade Product Sales                    0 = Trade Product Sales                          Not Used    Mandatory   Not Used    Mandatory
                                                                                                      1 = Trade Sales Returns                          Not Used    Mandatory   Not Used    Mandatory
                                                                                                      2 = Trade Sales Allowance                        Not Used    Mandatory   Not Used    Mandatory
                                                           1 = Trade Service Sales                    0 = Trade Service Sales                          Not Used    Mandatory   Not Used    Mandatory
                                                                                                      1 = Trade Service Returns                        Not Used    Mandatory   Not Used    Mandatory
                                                                                                      2 = Trade Service Allowance                      Not Used    Mandatory   Not Used    Mandatory
                                                           2 = Shipping and Handling Revenue          0 = Freight Billed                               Not Used    Mandatory   Not Used    Mandatory
                                                                                                      1 = Restocking Charges                           Not Used    Mandatory   Not Used    Mandatory
                         10 = Intercompany Sales           0 = Intercompany Sales                     0 = Intercompany Sales                           Not Used    Mandatory   Mandatory   Mandatory
                                                                                                      1 = Intercompany Returns                         Not Used    Mandatory   Mandatory   Mandatory
                                                                                                      2 = Intercompany Allowance                       Not Used    Mandatory   Mandatory   Mandatory
                                                           1 = Intra-Division Sales                   0 = Intra-Division Sales                         Not Used    Mandatory   Mandatory   Mandatory
4 = Cost of Sales        00 = Third Party Cost of Sales    0 = Standard Cost of Product Sales         0 = Standard Cost of Product Sold                Mandatory   Mandatory   Not Used    Mandatory
                                                           1 = Non-standard Manufacturing Costs       0 = Losses and Spoils                            Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      1 = Obsolete Inventory                           Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      2 = Rework Expense                               Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      3 = Absorption                                   Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      4 = Other Applied                                Mandatory   Mandatory   Not Used    Mandatory
                                                           2 = Other Non-standard Costs               0 = Warranty Expense                             Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      1 = Discounts Taken                              Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      2 = Royalty Expense                              Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      3 = License Fees                                 Mandatory   Mandatory   Not Used    Mandatory
                                                                                                      4 = Other Cost of Sales                          Mandatory   Mandatory   Not Used    Mandatory
                                                           3 = Cost of Service Sales                  0 = Cost of Service Sales                        Not Used    Mandatory   Not Used    Mandatory
                                                           4 = Cost of Shipping and Handling          0 = Freight Billed FOB Shipping Point            Not Used    Mandatory   Not Used    Mandatory
                                                                                                      1 = Freight Billed FOB Destination               Not Used    Mandatory   Not Used    Mandatory
                         10 = Intercompany Cost of Sales   0 = Intercompany Cost of Sales             0 = Intercompany Cost of Sales                   Not Used    Mandatory   Mandatory   Mandatory
5 = Operating Expenses   00 = Employee Related             0 = Salaries                               0 = Salaries                                     Mandatory   Not Used    Not Used    Not Used
                                                                                                      1 = Commissions and Bonuses                      Mandatory   Not Used    Not Used    Not Used
                                                                                                      2 = Holiday and Sick Pay                         Mandatory   Not Used    Not Used    Not Used
                                                                                                      3 = Non-exempt Overtime                          Mandatory   Not Used    Not Used    Not Used
                                                           1 = Hourly Wages                           0 = Hourly Wages                                 Mandatory   Not Used    Not Used    Not Used
                                                                                                      1 = Shift Wages                                  Mandatory   Not Used    Not Used    Not Used
                                                                                                      2 = Temporary Help                               Mandatory   Not Used    Not Used    Not Used
                                                                                                      3 = Holiday and Sick Pay                         Mandatory   Not Used    Not Used    Not Used
                                                                                                      4 = Overtime                                     Mandatory   Not Used    Not Used    Not Used
                                                                                                                                BR Mfg                           Project/
                                                                                                                                Source/     Product    Business   Local
Sublevel 40               Sublevel 30                         Sublevel 20                           Sublevel 10                  Dept.      Segment    Relation Reporting
                                              2 = Associated Payroll Costs             0 = FICA                                 Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Federal Unemployment Insurance       Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = State Unemployment Insurance         Mandatory   Not Used   Not Used   Not Used
                                                                                       3 = State Disability Insurance           Mandatory   Not Used   Not Used   Not Used
                                                                                       4 = Workers Compensation Insurance       Mandatory   Not Used   Not Used   Not Used
                                                                                       5 = Medical Benefits                     Mandatory   Not Used   Not Used   Not Used
                                                                                       6 = Dental Benefits                      Mandatory   Not Used   Not Used   Not Used
                                                                                       7 = Group Life                           Mandatory   Not Used   Not Used   Not Used
                                                                                       8 = Other Fringe                         Mandatory   Not Used   Not Used   Not Used
                                              3 = Social and Welfare                   0 = Social and Welfare Contributions     Mandatory   Not Used   Not Used   Not Used
                                              4 = Severance Indemnity                  0 = Severance Indemnity                  Mandatory   Not Used   Not Used   Not Used
              05 = Material                   0 = Freight and Duties                   0 = Inbound Freight                      Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Duties                               Mandatory   Not Used   Not Used   Not Used
                                              1 = Non-inventoried Material             0 = Non-inventoried Material             Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Non-inventoried Charges              Mandatory   Not Used   Not Used   Not Used
                                              2 = Bulk Resale Material                 0 = Bulk Resale Material                 Mandatory   Not Used   Not Used   Not Used
                                              3 = Packaging and Bottling               0 = Packaging and Bottling Materials     Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Special Handling Packaging           Mandatory   Not Used   Not Used   Not Used
              10 = Recruiting & Relocation    0 = Hiring Costs                         0 = Personnel Advertising                Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Recruiting Expense                   Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = Applicant Expense                    Mandatory   Not Used   Not Used   Not Used
                                              1 = Relocation Costs                     0 = New Hire Moving Expenses             Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Employee Relocation Expenses         Mandatory   Not Used   Not Used   Not Used
              20 = Travel and Entertainment   0 = Auto Expense                         0 = Auto Lease Expense                   Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Auto Rental Expense                  Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = Auto Maintenance                     Mandatory   Not Used   Not Used   Not Used
                                                                                       3 = Auto Insurance                       Mandatory   Not Used   Not Used   Not Used
                                                                                       4 = Auto Mileage                         Mandatory   Not Used   Not Used   Not Used
                                                                                       5 = Auto Depreciation                    Mandatory   Not Used   Not Used   Not Used
                                                                                       6 = Auto Gas, Tolls and Parking          Mandatory   Not Used   Not Used   Not Used
                                              1 = Air Transportation                   0 = Domestic Air Travel                  Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = International Air Travel             Mandatory   Not Used   Not Used   Not Used
                                              2 = Other Transportation                 0 = Train and Bus Travel                 Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Taxi and Limousine Travel            Mandatory   Not Used   Not Used   Not Used
                                              3 = Lodging                              0 = Lodging Expense                      Mandatory   Not Used   Not Used   Not Used
                                              4 = Meals                                0 = Meals                                Mandatory   Not Used   Not Used   Not Used
                                              5 = Entertainment                        0 = Entertainment - External             Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Entertainment - Internal             Mandatory   Not Used   Not Used   Not Used
                                              6 = Per Diem                             0 = Per Diem Allowance                   Mandatory   Not Used   Not Used   Not Used
                                              7 = Other Travel Expense                 0 = Tips                                 Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Telephone calls                      Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = Other Incidentals                    Mandatory   Not Used   Not Used   Not Used
              30 = Facilities                 0 = Rent                                 0 = Manufacturing Rent                   Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Warehousing Rent                     Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = General Office Rent                  Mandatory   Not Used   Not Used   Not Used
                                              1 = Utilities                            0 = Electricity                          Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Gas                                  Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = Waste                                Mandatory   Not Used   Not Used   Not Used
                                                                                       3 = Other Utilities                      Mandatory   Not Used   Not Used   Not Used
                                              2 = Repairs and Maintenance              0 = Repairs and Maintenance - Material   Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Repairs and Maintenance - Service    Mandatory   Not Used   Not Used   Not Used
                                                                                       2 = Janitorial Service and Supplies      Mandatory   Not Used   Not Used   Not Used
                                              3 = Depreciation                         0 = Building Depreciation                Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Building Improvements Depreciation   Mandatory   Not Used   Not Used   Not Used
                                              4 = Other Facilities                     0 = Building Security                    Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Other Facilities Expense             Mandatory   Not Used   Not Used   Not Used
              40 = Equipment                  0 = Rent                                 0 = Equipment Rent                       Mandatory   Not Used   Not Used   Not Used
                                              1 = Expensed Furnishings and Equipment   0 = Expensed Furnishings                 Mandatory   Not Used   Not Used   Not Used
                                                                                       1 = Expensed Equipment                   Mandatory   Not Used   Not Used   Not Used
                                                                                                                                    BR Mfg                          Project/
                                                                                                                                    Source/     Product   Business   Local
Sublevel 40             Sublevel 30                                    Sublevel 20                     Sublevel 10                   Dept.      Segment   Relation Reporting
                                                       2 = Repairs and Maintenance        0 = Repairs and Maintenance - Material    Mandatory   Not Used Not Used Not Used
                                                                                          1 = Repairs and Maintenance - Service     Mandatory   Not Used Not Used Not Used
                                                                                          2 = Customer Equipment Repair             Mandatory   Not Used Not Used Not Used
                                                       3 = Depreciation                   0 = Equipment Depreciation                Mandatory   Not Used Not Used Not Used
                                                                                          1 = Machinery Depreciation                Mandatory   Not Used Not Used Not Used
                                                                                          2 = Other Depreciation                    Mandatory   Not Used Not Used Not Used
              50 = Communications                      0 - Telephone                      0 = Telephone Installation                Mandatory   Not Used Not Used Not Used
                                                                                          1 = Telephone Equipment Rental            Mandatory   Not Used Not Used Not Used
                                                                                          2 = Calling Charges                       Mandatory   Not Used Not Used Not Used
                                                                                          3 = Services Charges                      Mandatory   Not Used Not Used Not Used
                                                       1 = Wireless                       0 = Wireless Phone Charges                Mandatory   Not Used Not Used Not Used
                                                                                          1 = Paging Services                       Mandatory   Not Used Not Used Not Used
                                                       2 = Fax                            0 = Fax Installation                      Mandatory   Not Used Not Used Not Used
                                                                                          1 = Fax Equipment Rental                  Mandatory   Not Used Not Used Not Used
                                                                                          2 = Fax Charges                           Mandatory   Not Used Not Used Not Used
                                                       3 = Postage and Courier            0 = Mail Room Charges                     Mandatory   Not Used Not Used Not Used
                                                                                          1 = Postage and Courier                   Mandatory   Not Used Not Used Not Used
              60 = Supplies                            0 = Production and Shipping        0 = Non-capital Production Supplies       Mandatory   Not Used Not Used Not Used
                                                                                          1 = Shipping Supplies                     Mandatory   Not Used Not Used Not Used
                                                       1 = Safety                         0 = Safety Supplies                       Mandatory   Not Used Not Used Not Used
                                                       2 = Office Supplies                0 = Stationery                            Mandatory   Not Used Not Used Not Used
                                                                                          1 = Copier Expense                        Mandatory   Not Used Not Used Not Used
                                                                                          2 = Data Processing Supplies              Mandatory   Not Used Not Used Not Used
                                                                                          3 = Computer Software                     Mandatory   Not Used Not Used Not Used
                                                                                          4 = General Office Supplies               Mandatory   Not Used Not Used Not Used
                                                       3 = Laboratory                     0 = Quality Control Lab Supplies          Mandatory   Not Used Not Used Not Used
                                                                                          1 = R&D Lab Supplies                      Mandatory   Not Used Not Used Not Used
                                                                                          2 = Scientific Library                    Mandatory   Not Used Not Used Not Used
                                                       4 = Other Supplies                 0 = Other Supplies                        Mandatory   Not Used Not Used Not Used
              65 = Marketing and Advertising           0 = Market Research                0 = Purchased Market Data                 Mandatory   Not Used Not Used Not Used
                                                                                          1 = Quality Assurance Samples             Mandatory   Not Used Not Used Not Used
                                                       1 = Trade Journals                 0 = Trade Journal Space                   Mandatory   Not Used Not Used Not Used
                                                                                          1 = Trade Journal Production              Mandatory   Not Used Not Used Not Used
                                                       2 = Print-Related and Postage      0 = News Releases                         Mandatory   Not Used Not Used Not Used
                                                                                          1 = Literature Printing - U.S.            Mandatory   Not Used Not Used Not Used
                                                                                          2 = Literature Printing - Outside U.S.    Mandatory   Not Used Not Used Not Used
                                                                                          3 = Mail Card Printing                    Mandatory   Not Used Not Used Not Used
                                                                                          4 = Mail Card Postage                     Mandatory   Not Used Not Used Not Used
                                                                                          5 = Mailing Costs                         Mandatory   Not Used Not Used Not Used
                                                                                          6 = Catalog Expense                       Mandatory   Not Used Not Used Not Used
                                                                                          7 = Bio-Rad Radiation                     Mandatory   Not Used Not Used Not Used
                                                       3 = Marketing and Training         0 = Trade Shows                           Mandatory   Not Used Not Used Not Used
                                                                                          1 = Customer Training                     Mandatory   Not Used Not Used Not Used
                                                                                          2 = Product Samples                       Mandatory   Not Used Not Used Not Used
                                                                                          3 = Promotional Equipment                 Mandatory   Not Used Not Used Not Used
                                                                                          4 = Field Trial Kits                      Mandatory   Not Used Not Used Not Used
                                                                                          5 = Field Evaluator Expense               Mandatory   Not Used Not Used Not Used
                                                       4 = Other Advertising              0 = Advertising Charged to Subsidiaries   Mandatory   Not Used Mandatory Not Used
                                                                                          1 = Ad Agency Fees                        Mandatory   Not Used Not Used Not Used
                                                                                          2 = Web Advertising                       Mandatory   Not Used Not Used Not Used
                                                                                          3 = Other Advertising Expenses            Mandatory   Not Used Not Used Not Used
                                                       5 = Seminar                        0 = Literature                            Mandatory   Not Used Not Used Not Used
                                                                                          1 = Meeting Rooms                         Mandatory   Not Used Not Used Not Used
                                                                                          2 = Travel and Entertainment              Mandatory   Not Used Not Used Not Used
                                                                                          3 = Other Seminar Expenses                Mandatory   Not Used Not Used Not Used
              70 = Professional and Outside Services   0 = Legal and Patent Fees          0 = General Legal Matters                 Mandatory   Not Used Not Used Not Used
                                                                                          1 = Patent Fees                           Mandatory   Not Used Not Used Not Used
                                                                                          2 = Litigation Legal Fees                 Mandatory   Not Used Not Used Not Used
                                                       1 = Accounting and Auditing Fees   0 = Outside Accounting Fees               Mandatory   Not Used Not Used Not Used
                                                                                                                                                        BR Mfg                           Project/
                                                                                                                                                        Source/     Product    Business   Local
     Sublevel 40                       Sublevel 30                            Sublevel 20                                 Sublevel 10                    Dept.      Segment    Relation Reporting
                                                                                                             1 = Auditing Fees                          Mandatory   Not Used   Not Used    Not Used
                                                               2 = Data Processing Costs                     0 = Data Processing Expense                Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Printing                               Mandatory   Not Used   Not Used    Not Used
                                                                                                             2 = Outside Copying Services               Mandatory   Not Used   Not Used    Not Used
                                                                                                             3 = Microfiche Services                    Mandatory   Not Used   Not Used    Not Used
                                                                                                             4 = Other Data Processing and Archiving    Mandatory   Not Used   Not Used    Not Used
                                                               3 = Laboratory, Analysis and Assistance       0 = Laboratory, Analysis and Assistance    Mandatory   Not Used   Not Used    Not Used
                                                               4 = Other Professional and Outside Services   0 = Consulting Expense                     Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Consulting Travel                      Mandatory   Not Used   Not Used    Not Used
                                                                                                             2 = ISO Compliance                         Mandatory   Not Used   Not Used    Not Used
                                                                                                             3 = Moving and Storage Services            Mandatory   Not Used   Not Used    Not Used
                                                                                                             4 = Other Outside Services                 Mandatory   Not Used   Not Used    Not Used
                             80 - Clearing and Cross-charges   0 = General Cross-charges                     0 = General Cross-charges                  Mandatory   Not Used   Not Used    Not Used
                                                               1 = Clearing Accounts                         0 = Labor Clearing                         Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Other Overhead Clearing                Mandatory   Not Used   Not Used    Not Used
                             90 = Other Operating Expenses     0 = Bad Debt Expense                          0 = Bad Debt Expense                       Mandatory   Not Used   Not Used    Not Used
                                                               1 = Insurance and Taxes                       0 = Building Insurance                     Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Equipment Insurance                    Mandatory   Not Used   Not Used    Not Used
                                                                                                             2 = Other Insurance                        Mandatory   Not Used   Not Used    Not Used
                                                                                                             3 = Property Taxes                         Mandatory   Not Used   Not Used    Not Used
                                                                                                             4 = Other Taxes and Licenses               Mandatory   Not Used   Not Used    Not Used
                                                               2 = Service Charges                           0 = Bank Service Charges                   Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Procurement Card Fees                  Mandatory   Not Used   Not Used    Not Used
                                                                                                             2 = Penalties                              Mandatory   Not Used   Not Used    Not Used
                                                               3 = Dues and Subscriptions                    0 = Dues and Subscriptions                 Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Books and Periodicals                  Mandatory   Not Used   Not Used    Not Used
                                                               4 = Personnel Training and Education          0 = On-site Training                       Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Off-site Training                      Mandatory   Not Used   Not Used    Not Used
                                                               5 = National Sales Meetings                   0 = National Sales Meetings                Mandatory   Not Used   Not Used    Not Used
                                                               6 = Miscellaneous Charges                     0 = Equipment Promo Expense                Mandatory   Not Used   Not Used    Not Used
                                                                                                             1 = Financial Relations                    Mandatory   Not Used   Not Used    Not Used
                                                                                                             2 = Product Development                    Mandatory   Not Used   Not Used    Not Used
                                                                                                             3 = Radiation Waste Removal                Mandatory   Not Used   Not Used    Not Used
                                                                                                             4 = Foreign Sales Commissions              Mandatory   Not Used   Not Used    Not Used
                                                                                                             5 = Other Miscellaneous Expense            Mandatory   Not Used   Not Used    Not Used
6 = Other Income (Expense)   00 = Other Income (Expense)       0 = Intercompany                              0 = Intercompany Interest                  Not Used    Not Used   Mandatory   Not Used
                                                                                                             1 = Intercompany Shared Services           Not Used    Not Used   Mandatory   Not Used
                                                                                                             2 = Intercompany Royalties                 Not Used    Not Used   Mandatory   Not Used
                                                                                                             3 = Intercompany Commissions               Not Used    Not Used   Mandatory   Not Used
                                                               1 = Interest                                  0 = Interest Income                        Not Used    Not Used   Not Used    Not Used
                                                                                                             1 = Interest Expense                       Not Used    Not Used   Not Used    Not Used
                                                               2 = Exchange Gain (Loss)                      0 = Foreign Exchange Gain                  Not Used    Not Used   Not Used    Not Used
                                                                                                             1 = Foreign Exchange Loss                  Not Used    Not Used   Not Used    Not Used
                                                               3 = Gain (Loss) on Asset Disposal             0 = Gain on Asset Disposal                 Not Used    Not Used   Not Used    Not Used
                                                                                                             1 = Loss on Asset Disposal                 Not Used    Not Used   Not Used    Not Used
                                                               4 = Factored Receivable Interest (Expense)    0 = Factored Receivable Interest Income    Not Used    Not Used   Not Used    Not Used
                                                                                                             1 = Factored Receivable Interest Expense   Not Used    Not Used   Not Used    Not Used
                                                               5 = Investment Income                         0 = Investment Income                      Not Used    Not Used   Not Used    Not Used
                                                               6 = Other Income (Expense)                    0 = Sublease Rental Income                 Not Used    Not Used   Not Used    Not Used
                                                                                                             1 = Other Income                           Not Used    Not Used   Not Used    Not Used
                                                                                                             2 = Other Expense                          Not Used    Not Used   Not Used    Not Used
7 = Income Tax               00 = Income Tax                   0 = Tax Provision                             0 = Current Tax Provision                  Not Used    Not Used   Not Used    Not Used
                                                                                                             1 = Deferred Tax Provision                 Not Used    Not Used   Not Used    Not Used

				
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posted:4/19/2010
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