Accounting records
Article 9
In respect of each material balance area the accounting records shall show the following: (a) all inventory changes, so that the book inventory can be determined at any time; (b) all measurement and counting results used to determine the physical inventory; (c) all corrections made to inventory changes, book inventories and physical inventories. The accounting records relating to any inventory change and physical inventory shall show the material identification, batch data and source data for each batch. These records shall account separately for uranium, thorium and plutonium, in accordance with the categories listed in Article 18(2)(b). In addition, for each inventory change, the date of the change and, when appropriate, the dispatching material balance area or the shipper and the receiving material balance area or the recipient shall be indicated.