The accounting records shall show in respect of each material balance area:
(a) all inventory changes, so as to permit a determination of the book inventory at any time;
(b) all measurement and counting results that are used for determination of the physical inventory;
(c) all corrections that have been made in respect of inventory changes, book inventories and physical inventories.
For all inventory changes and physical inventories the accounting records shall show, in respect of each batch of nuclear material, material identification, batch data and source data. These records shall account separately for uranium, thorium and plutonium in each batch of nuclear material. Moreover for each inventory change, the date of the inventory change and, when appropriate, the dispatching material balance area and the receiving material balance area or the recipient, shall be indicated.
