The accounting reports for each IAEA material balance area must consist of:
Inventory Change Reports (Nuclear Material Transaction Report); and
Material status reports showing the material balance based on a physical inventory of nuclear material actually present.
These prescribed computer-readable forms replace the following forms which have been submitted in paper form:
The DOE/NRC Form 741; and
The DOE/NRC Form 742.
The reports shall be based on data available as of the date of reporting and may be corrected at a later date, as required.