10000: Petty Cash: Cash 10100: Cash on Hand: Cash 10150: LML/OTL Cash: Cash 10210: Regular Checking Account - Wells Fargo: Cash 10220: Regular Checking Account - Vectra operations: Cash 10230: Regular Checking Account - Vectra holding: Cash 10300: Payroll Checking Account: Cash 10400: Savings Account: Cash 10500: Special Account: Cash 10600: Money Market Savings: Cash 10700: Certificates of Deposit: Cash 11000: Accounts Receivable : Accounts Receivable 11100: Cred.Card Sales Receivable: Accounts Receivable 11400: Other Receivables: Accounts Receivable 11450: Card Services Receivables: Accounts Receivable 11500: Allowance for Doubtful Account: Accounts Receivable 12000: System Components : Inventory 12100: Electronic Components (ICs etc.) : Inventory 12200: Work in Progress (PCBs): Inventory 12300: Finished Goods (LML33): Inventory 12500: Inventory Year End : Inventory 12600: Receiving: Inventory 12700: Assembled Systems : Inventory 14100: Employee Advances: Other Current Assets 14200: Notes Receivable-Current: Other Current Assets 14300: Prepaid Interest: Other Current Assets 14700: Other Current Assets: Other Current Assets 15000: Furniture and Fixtures: Fixed Assets 15100: Mfr. Equipment - Depr.: Fixed Assets 15150: Office Equipment - Depr.: Fixed Assets 15200: Automobiles - Depr.: Fixed Assets 15300: Other Depreciable Property: Fixed Assets 15400: System Components - Depr. : Fixed Assets 15450: Computer Equipment - Depr. : Fixed Assets 15480: R&D Equipment - Depr. : Fixed Assets 15500: Leasehold Improvements: Fixed Assets 15600: Building: Fixed Assets 15700: Building Improvements: Fixed Assets 16100: Internet Domain Names: Fixed Assets 16900: Land: Fixed Assets 17000: Other Accumulated Depriciation: Accumulated Depreciation 17100: Furniture AD: Accumulated Depreciation 17200: Equipment AD: Accumulated Depreciation 17210: Computer Systems AD: Accumulated Depreciation 17220: System Components AD: Accumulated Depreciation 17300: Automobile AD: Accumulated Depreciation 17400: Leasehold AD: Accumulated Depreciation 17500: Building AD: Accumulated Depreciation 17600: Bldg Imprv AD: Accumulated Depreciation 19000: Deposits: Other Assets 19100: Organization Costs: Other Assets 19150: Accum. Amortiz. - Org. Costs: Other Assets 19200: Note Receivable-Noncurrent: Other Assets 19200: Internet Domain Names : Other Assets 19300: Background Technology Development Costs : Other Assets 19400: Patents and Trademarks : Other Assets 19900: Other Noncurrent Assets: Other Assets 20000: Accounts Payable: Accounts Payable 20500: Credit Line - AmEx Business Capital Line ..81003 : Accounts Payable 20510: Credit Card - AmEx Gold ..21000: Accounts Payable 20520: Credit Card - AmEx Business Mgmt ..21003: Accounts Payable 20530: Credit Card - MC MBNA long ..3461: Accounts Payable 20540: Credit Card - MC MBNA short ..3515 : Accounts Payable 20550: Credit Card - Visa Zions ..0580 : Accounts Payable 20600: Credit Line - B.V. saving acct. : Accounts Payable 21000: Employees and Members Expense Reimb.: Accounts Payable 23000: Accrued Expenses: Other Current Liabilities 23100: Sales Tax Payable: Other Current Liabilities 23200: Wages Payable: Other Current Liabilities 23250: Foreign Wages Payable: Other Current Liabilities 23300: Deductions Payable: Other Current Liabilities 23400: Federal Payroll Taxes Payable: Other Current Liabilities 23450: FUTA Tax Payable: Other Current Liabilities 23500: State Payroll Taxes Payable: Other Current Liabilities 23550: SUTA Payable: Other Current Liabilities 23600: Local Payroll Taxes Payable: Other Current Liabilities 23700: Income Taxes Payable: Other Current Liabilities 23800: Other Taxes Payable: Other Current Liabilities 23900: Employee Benefits Payable: Other Current Liabilities 24000: Current Portion Long-Term Debt: Other Current Liabilities 24400: Deposits from Customers: Other Current Liabilities 24800: Other Current Liabilities: Other Current Liabilities 24900: Suspense-Clearing Account: Other Current Liabilities 27000: Notes Payable-Noncurrent: Long Term Liabilities 27100: Deferred Revenue: Long Term Liabilities 27400: Other Long-Term Liabilities: Long Term Liabilities 39100: Retained Earnings:Equity-Retained Earnings 39201: Memb.Capital - V.L.:Equity-gets closed 39202: Memb.Capital - M.G.:Equity-gets closed 39203: Memb.Capital - P.S.:Equity-gets closed 39204: Memb.Capital - G.L.:Equity-gets closed 39205: Memb.Capital - N.B.:Equity-gets closed 39300: Member's Draw:Equity-gets closed 40000: System Components Sales : Income 40020: Complete System Sales: Income 40100: Software Development Fees: Income 40150: Software Sales : Income 40180: Software Support Contract Sales : Income 40190: CS Professional Services : Income 40200: Internet Services : Income 40600: Interest Income: Income 40800: Other Income: Income 40888: Free Samples: Income 45400: Finance Charge Income: Income 45500: Shipping Charges Reimbursed: Income 48000: Sales Returns and Allowances: Income 49000: Sales Discounts: Income 50000: Cost of Goods Sold: Cost of Sales 50100: System Components : Cost of Sales 50150: Electronic Components (ICs) : Cost of Sales 50200: Packaging Materials: Cost of Sales 50300: Computer System : Cost of Sales 50400: Software - Cost : Cost of Sales 50500: Programmers Office : Cost of Sales 51000: Direct Labor Costs: Cost of Sales 51500: Indirect Labor Costs: Cost of Sales 52500: Commissions: Cost of Sales 55200: Contract CS Services - OTL : Cost of Sales 55300: Contract PCB mfr. : Cost of Sales 55400: Contract PCB assy.: Cost of Sales 55500: Contract SYS assy.: Cost of Sales 55600: Contactc mechanical : Cost Of Sales 57000: Salaries and Wages: Cost of Sales 57100: Foreign Salaries and Wages: Cost of Sales 57500: Freight (incoming): Cost of Sales 58000: Other: Cost of Sales 58500: Inventory Adjustments: Cost of Sales 59000: Purchase Returns and Allowances: Cost of Sales 59500: Purchase Discounts: Cost of Sales 60000: Default Purchase Expense: Expenses 60100: Advertising Expense: Expenses 60200: Trade Shows Expense : Expenses 60500: Amortization Expense: Expenses 61000: Auto Expenses: Expenses 61010: Auto Expenses Milage: Expenses 61020: Auto Expenses Parking: Expenses 61030: Auto Expenses Tolls: Expenses 61040: Auto Expenses Fuel: Expenses 61500: Bad Debt Expense: Expenses 62000: Bank Charges: Expenses 62100: Bank Wire Transfer Fee : Expenses 62120: Bank Overdraft Fee : Expenses 62200: Credit Card Service Fee (CC use comission) : Expenses 62500: Cash Over and Short: Expenses 63000: Charitable Contributions Exp: Expenses 63500: Commissions and Fees Exp: Expenses 64000: Depreciation Expense: Expenses 64500: Dues and Subscriptions Exp: Expenses 65000: Employee Benefit Programs Exp: Expenses 65500: Freight Expense (outcoming): Expenses 66000: Gifts Expense: Expenses 66500: Income Tax Expense: Expenses 67000: Insurance Expense: Expenses 67500: Interest Expense (on loans): Expenses 67600: Finance Charge Expense (on credit lines): Expenses 67700: Credit Line Late Fee : Expenses 68000: Laundry and Cleaning Exp: Expenses 68500: Other Professional Services Expense: Expenses 68600: Legal Services Expense: Expenses 68700: Legal Services Immigration: Expenses 68800: CS Professional Services Expense: Expenses 68900: Mech.Eng. Professional Services Expense: Expenses 69000: Licenses Expense: Expenses 69100: Compliance Tests - Exp: Expenses 69200: Office Soft. Licenses Expense : Expenses 69220: Programming Soft. Licenses Expense : Expenses 69240: R&D Soft. Licenses Expense : Expenses 69500: Loss on NSF Checks: Expenses 70000: Maintenance Expense: Expenses 70500: Meals and Entertainment Exp: Expenses 70800: Defective components : Expenses 70900: Defective equipment : Expenses 71000: Office Expense: Expenses 71100: Office Supplies : Expenses 71200: Office Tools : Expenses 71300: Books/Leterarure Legal : Expenses 71400: Office repair : Expenses 71500: Development Expense : Expenses 71600: Development Supplies : Expenses 71650: Development Book/Standards : Expenses 71700: Development Tools : Expenses 71720: Contract PCB mfr. : Expenses 71740: Contract PCB assy.: Expenses 71800: Computer Supplies : Expenses 71850: GNU GPL Software : Expenses 71880: Computer Book/Standards : Expenses 71900: Computer Component : Expenses 72000: Payroll Tax Expense: Expenses 72500: Penalties and Fines Exp: Expenses 73000: Other Taxes: Expenses 73500: Postage Expense: Expenses 74000: Rent or Lease Expense: Expenses 74500: Repairs Expense: Expenses 75500: Supplies Expense: Expenses 76000: Land Line Phone : Expenses 76010: Mobile Phone : Expenses 76020: Long Distance : Expenses 76100: Internet Access : Expenses 76110: Internet Hosting : Expenses 76120: Internet Registration : Expenses 76500: Travel Expense: Expenses 76600: Travel Lodging - Exp.: Expenses 76700: Travel Tickets - Exp.: Expenses 76800: Travel Car Rental - Exp.: Expenses 77000: Salaries Expense: Expenses 77500: Wages Expense: Expenses 77600: Independent Contractor Wage : Expenses 77700: Foreign Independent Contractor Wage: Cost of Sales 78000: Utilities Expense: Expenses 89000: Other Expense: Expenses 89500: Purchase Disc-Expense Items: Expenses 90000: Gain/Loss on Sale of Assets: Expenses