03 BS-ACCOUNT-TABLE                   REDEFINES MTIOAREA.     00000001
              05  DOCD-IOAREA.                                          00000002
                 10  BACC-KEY-FIELDS.                                   00000003
                  15  FISC-YEAR.                                        00000004
                   20  FISC-YEAR-CC                   PIC X(02).        00000005
                   20  FISC-YEAR-YY                   PIC X(02).        00000006
                  15  BS-ACCOUNT                      PIC X(04).        00000007
                 10  BACC-RESULT-FIELDS.                                00000008
                  15  BS-CLASS                        PIC X(03).        00000009
                  15  BS-CATEGORY                     PIC X(02).        00000010
                  15  BS-ACCOUNT-NAME                 PIC X(30).        00000011
                  15  BS-ACCT-SHORT-NAME              PIC X(12).        00000012
                  15  ACCOUNT-TYPE                    PIC X(02).        00000013
                  15  CASH-ACCOUNT-IND                PIC X(01).        00000014
                  15  REPT-CAT-OPTION                 PIC X(01).        00000015
                  15  BS-GROUP                        PIC X(02).        00000016
                  15  SWEEP-INDICATOR                 PIC X(01).        00000017
                  15  VALIDATE-FBSA-IND               PIC X(01).        00000018
                  15  CONTRIBUTED-IND                 PIC X(01).        00000019
                  15  EXPENSE-OBJECT                  PIC X(04).        00000020
                  15  REVENUE-SOURCE                  PIC X(04).        00000021
                  15  FASB-CLASS                      PIC X(01).        00000022
                      88  FASB-CLASS-UNREST           VALUE 'U'.        00000023
                      88  FASB-CLASS-TEMP             VALUE 'T'.        00000024
                      88  FASB-CLASS-PERM             VALUE 'P'.        00000025
                      88  FASB-CLASS-VV       VALUE 'U' 'T' 'P'.        00000026
                  15  1099-TYPE.                                        00000027
                   20  TYPE-OF-RETURN                  PIC X(01).       00000030
                   20  TYPE-OF-INCOME                  PIC X(02).       00000100