Hot Cracking Problems in Different Fully Austenitic Weld Metals

Hot Cracking Problems in Different
Fully Austenitic Weld Metals
An analytical tool known as the PVR test
accurately characterizes the tendency of materials to
solidification and liquation crack formation
BY G. RABENSTEINER, J. TOSCH, AND H. SCHABEREITER
ABSTRACT. With primary ferritic solidifying stainless steel weld metal alloys, the
problems of solidification as well as liquation cracking are completely under control. This is true also with Nb-stabilized
types, where besides the austenite, a
certain minimum quantity of so-called
delta-ferrite is to be found in the austenitic microstructure.
To avoid solidification cracks in primary austenitic solidifying stainless steel
weld metal alloys which are also fully
austenitic at room temperature, it is necessary to bring specific alloy components,
like manganese, into line. As far as
today's knowledge goes, it is hardly possible to completely avoid microliquation
cracks in fully austenitic weld metals in
very rigid weldments which are extremely restrained with respect to shrinkage.
But as test results show, it is possible to
influence the number of liquation cracks
under certain conditions.
cific elements —for example, silicon and
niobium) have an advantageous effect on
the reduction of the number of liquation
cracks. Also, the susceptibility of the weld
metal to cracks becomes greater at higher shrinkage stresses as the absolute level
of the total alloying content becomes
higher.
Besides factors that influence liquation
cracking sensitivity, there is the great
distance of the Cr-Ni-equivalent in the
DeLong diagram from the boundary line
to the area of austenitic weld metals with
certain ferrite levels. The lowest contents
of delta-ferrite of FN 0 to 1 have a very
positive influence on the resistance
against liquation cracks. Those ferrite levels, on the other hand, still have no
influence on the sensitivity to solidification cracking.
Ten different corrosion resistant weld
metal alloys, most of them fully austenitic,
were examined using a newly developed
hot cracking test, the "Program Controlled Deformation Cracking Test" also
called PVR test (Programmierter-Verformungs-Risstest). By means of this test, it is
possible to determine the limits of deformability of weld metal with respect to
the formation of solidification and liquation cracks. There were four critical
deformation rates through which at least
an approximate correlation to the behavior in practical weldments could be
found.
Austenitic Cr-Ni corrosion resisting
steels have been welded successfully for
decades. Through the years it has been
known that austenitic weld metal is qualitatively satisfactory if the microstructure,
besides austenite, shows a certain minimum quantity of so-called delta-ferrite. If
less than the minimum amount is present,
hot cracks may form. Today, we know
that a correlation exists between the
All methods to avoid solidification
cracks are, in principle, usable for reducing the number of liquation cracks in fully
austenitic stainless steel weld metals.
Increases in the contents of specific elements like manganese and molybdenum
(compared to the lower contents of spe-
Introduction
primary crystallization cycle and the resistance against hot cracking. As a result,
the delta-ferrite measured at ambient
temperature is only residual ferrite
present in dendritic form shortly after
solidification (Ref. 1, 2).
The trend in the area of chemical
processes and energy development
toward increased output as well as completely new processing engineering
methods has led to modified or newly
developed steel grades and welding filler
metals. In this connection, the requirement for a fully austenitic weld metal is
greater than ever before. This is because
of maximum corrosion resistance, great
ductility at subzero temperatures and
non-magnetizability. In this respect, the
whole problem of crack-free production
of a fully austenitic weld metal becomes
important; where the distinction between solidification and liquation cracking is an absolute necessity.
Many methods have been developed
to determine the tendency to solidification cracking of fully austenitic weld metals. Today, like before, the separate
detection and effect of liquation cracks,
besides solidification cracks, is a subject
of basic research work.
The object of the research described
in this paper was, through the development of a suitable testing method, to
study the effects on the susceptibility to
solidification and liquation crack formation of highly corrosion resistant weld
Based on paper sponsored by the Stainless
metal alloys. It was assumed that both
Steel Subcommittee of the Welding Research
types of hot cracks could be determined
Council for presentation at the 61st AWS
Annual Meeting held in Los Angeles, California, on one specimen and that it would be
possible to vary the deformations of the
during April 13-18, 1980.
specimen to a wide extent during testing.
G. RABENSTEINER Is Manager-Welding Con- This was done in order to obtain a
sumable Research and Development, and J.
TOSCH and H. SCHABEREITER are Develop- practical evaluation of the behavior of
ment Engineers, Vereinigte Edelstahlwerke AG the material in weldments of various
thicknesses and chucked differently.
(Bohler), Kapfenberg, Austria.
WELDING RESEARCH SUPPLEMENT 121-s
All weld metal of electrode
to be tested
Similar
base
Fig. 1 — PVR specimen: filled groove with all-weld-metal
Program Controlled Deformation
Cracking Test (PVR Test)
In order to meet the above stated
requirements, the so-called PVR-test was
developed (Ref. 1). Figure 1 shows the
detail of the specimen used. The rectangular groove of a flat tensile specimen,
e.g., grade AISI 316 L, is filled up with 3
layers, 5 runs each, using weld metal of
the 4 mm (fii in.) diameter covered
electrode to be tested. Following alignment, the specimen is ground flush with
the plate up to about half of the top
layer, etched and before actual examination checked for possible micro-cracks,
magnified 40 times— Fig. 2.
The specimen is then clamped onto a
programmable horizontal tensile testing
Fig. 3 - Welding during PVR testing
material
to be tested
Fig. 2 —PVR test: machined and surface controlled
testing
machine (Fig. 3) and prestressed immediately below the apparent yielding point.
After that, a test bead of similar electrode
grade is welded on along the middle axis
of the filled-up groove, whereby the
sample is simultaneously deformed at a
preprogrammed, linearly increasing deformation rate. The maximum deformation rate at the machine amounts to
about 70 mm/min (2.75 ipm).
Evaluation of the specimen is done as
follows:
1. The last welded bead is examined
visually for solidification cracks using the
dye penetration test —Fig. 4.
2. After grinding the bead flush to the
plate, it is polished and etched with a
special solution consisting of 2 parts HCI,
1 part HNO3 and 1 part H 2 0 2 (Ref. 4).
3. Microcracks (magnified 40 times)
are determined in the last welded test
bead (solidification cracks) and in both
heat-affected zones next to the test bead
(liquation cracks). (Figure 5 shows an
analyzed PVR test specimen of a fully
austenitic weld metal; the cracks were
marked macroscopically by a color
mark.)
4. Upon individual counting of the
solidification and liquation cracks, the susceptibility of the weld metal to cracking is
evaluated as follows:
specimen
before
• Critical deformation rate V 1 , whereby
for the first time 3 liquation cracks per 10
mm (0.4 in.) of bead length appear in
both heat-affected zones next to the test
bead.
• Critical deformation rate V2 for the
accumulation of liquation cracks. This is
the deformation rate whereby for the
first time 9 liquation cracks per 10 mm
(0.4 in.) of bead length occur in both
heat-affected zones next to the test
bead.
• Critical deformation rate V3, whereby
the first solidification crack is encountered, magnified 40 times on the test
bead which was machined flush to the
plate (micro solidification crack).
• Critical deformation rate V4, whereby
the first solidification crack is discovered
following visual examination in the last
welded and unmachined test bead (macro solidification crack).
Fissure Bend Test
To the extent possible, PVR test results
were compared with the fissure bend
test developed in the United States. In
this test, only one elastic and/or plastic
deformation is simulated by a rigid
restraint. It should be noted that for the
fissure bend test, 4 mm (5/§2 in.) diameter
electrodes were used to have a better
basis for comparison with the PVR test.
This is contrary to a suggestion in the
literature (Ref. 5). The specimen was
assembled by depositing two buffer lay-
Fracture of
test specimen
Liquation
Fig. 4 —PVR test: examination for macro-solidification cracks. Top two
specimens — with cracks; bottom specimen — without cracks
22-s | JANUARY 1983
Solidification
micro crack
cracks
Solidification
macro crack
Fig. 5 — Appearance of examined PVR test specimen
Build up welding with weld
metal to be tested
Etching
:
2 p. HCI
tp.HN03
lp.
000
A/SI
Test Alloys
Table 1 contains the chemical composition and the measured ferrite (FN) values of the pure weld metal of the alloys
examined.
From a solidification viewpoint, alloys
A and B are t w o fundamentally different
Cr-Ni weld metal alloys, while alloy B
matches AWS E 308 L. Figure 8 shows the
position of both alloys in the ternary
system Fe-Cr-Ni, according to Schurmann
» o
c
o
0 o
0
0
Fluorescence
penetration
testing
o o o
00
material
316 L
O
Alone liquation
O
0-=*
cracks
were
found
Fig. 7 — Appearance of fissure bend test specimens after testing (fully austenitic weld metal)
Fig. 6—Schematic design of fissure bend test specimen
ers of weld metal (using the electrode to
be tested) on AISI 316L stainless steel
plate and then building up t w o layers
with 6 beads each on the t w o buffer
layers (again using the electrode to be
tested)—Fig. 6.
Counting the cracks in the unbent and
bent conditions was done, on the one
hand, according to the fluorescence penetration test described in the literature
(Ref. 5). In addition, this was carried out
by using specially etched specimens (2
parts HCI, 1 part H N 0 3 , 1 part H 2 0 2 )
magnified 40 times. Figure 7 shows t w o
fissure bend test samples of a fully austenitic weld metal alloy analyzed according to both methods, whereby the microcracks were made visible macroscopically
through color marking.
V O
0
Intermediate
layers with
same composition
H202
(Ref. 6), at a concentration level of 20%
Cr. Alloy A solidifies primarily fully austenitic as gamma crystals and does not contain any delta-ferrite in the weld metal,
even at room temperature. It should be
noted that, with the fully austenitic alloy
A, no alloying measures were taken to
improve the hot-cracking resistance;
these measures were not taken in order
to study the behavior during the hotcracking test in comparison with the other alloys.
Alloy B solidifies primarily ferritic as
delta crystals and has a residual ferrite
content of approximately 5 FN at room
temperature. Alloy C conforms to the
weld metal of a commercial electrode
according to AWS E 316 L-16.
Special electrodes —types D and E —
which are commercially available and
yield a fully austenitic weld metal, differ
above all by their differing manganese
and silicon content and by the different
nature of their coverings. Rutile-covered
electrode D is used for weldments of
relatively thin wall thicknesses in chemical
equipment for the manufacturing of
pharmaceutical
products; lime-based
electrode E is used at cryogenic ranges
down to 4 Kelvin (-269°C or -452°F).
Newly developed basic specialty electrode F, which yields a fully austenitic
weld metal with especially high molybdenum content, is primarily used for welding steels with significant resistance
against pitting and crevice corrosion.
High-alloy electrode C conforms to
AWS E 320-15. As is well known, this
type is used for welding stabilized specialty steels with high resistance against sulfuric acids with concurrent good resistance
against stress corrosion cracking and general erosive corrosion.
Today, type H1, H2 and H3 electrodes
are used for welding low carbon steels
with 25% Cr and 22% Ni for modern urea
plants. The weld metal of basic electrode
H1 contains insignificant delta ferrite of 0
to 1 FN. Because of its higher Ni-content,
alloy H2 of basic electrode H2 falls entirely within the pure austenite range,
according to the DeLong diagram (Ref. 7).
Contrary to H2, electrode H3 is a mixed
type (between a rutile and basic covered
electrode) and its weld metal contains
only 3% manganese.
Variants H1, H2 and H3 were specially
selected in order to study the liquation
cracking problem, because this is of such
great importance for process tests in the
construction of urea installations (Ref. 4).
Figure 9 shows the position of the
individual weld metal alloys in the
expanded DeLong diagram (Ref. 7). The
Table 1 - Tested Covered Electrodes or Weld Metals
(a,
Designa tion
Type of
covering
A
B
C
D
E
F
G
HI
H2
H3
Basic
Basic
Rutile
Rutile
Basic
Basic
Basic
Basic
Basic
Rutile-basic
AWS
designation
E 308L
E 316L
—
—
E 320
—
—
C
Si
0,029
0,030
0,025
0,018
0,032
0,036
0,038
0,031
0,036
0,036
0,43
0,47
0,85
0,67
0,16
0,36
0,27
0,35
0,16
0,25
Chemical composition of all weld metal, %
Mn
Cr
Mo
Ni
Cu
1,54
1,64
0,79
0,76
4,54
4,29
2,45
5,41
5,44
3,02
19,19
19,84
18,50
17,59
16,88
19,64
20,31
25,31
24,62
24,74
—
-
2,50
2,56
2,06
7,46
2,56
2,00
1,72
2,31
14,17
10,80
12,21
16,52
16,13
25,25
34,34
19,60
22,64
22,57
_
-
Cb
N2
_
-
_
—
-
2,45
2,93
0,45
-
-
0,10
0,17
0.22
Ferrite
Number, N'a>
0
5
9,3
0
0
0
0
0-1
0
0
Tested with Forster 1.053 instrument (102 C.314) —instrument calibrated to FN
WELDING RESEARCH SUPPLEMENT 123-s
Liquidus-/
surface /
Cr [percent
s;—
B
20/
10
7520
^
weight]
A
20
30
Ni [percent weight]
Profile at concentration of 20percent chromium
Exterpolated run of curve
A
L
f+r+
8+t
20
24
28
Chromium
Equivalent
%Cr+%Mo+l5x%Si+0,5x%Cb
32
=
Fig. 9 - Position of tested alloys in the DeLong constitution
Ni [percent
Fig. 8-Position
mann)
diagram
weight]
of alloys in the ternary system Fe-Cr-Ni (by Schur-
Table 2—Elevation of the PVR Tests (Average Values of Two Test Specimens)**'
Electrode
or weld meta
A
B
C
D
E
F
C
H1
H2
H3
Alloy type
19Cr, 14Ni, LC FNO, basic
E 308L FN5, basic
E 316L FN 9,3 rutile
18Cr, 16Ni, 3Mo, LC FNO, rutile
17Cr, 16Ni, 2Mo, 5Mn,LC FNO, basic
20Cr,25Ni,7Mo,4Mn,LC FNO, basic
E320 FNO, basic
25Cr,20Ni,2Mo,5Mn,LC FN1,basic
25Cr,22Ni,2Mo,5Mn,LC FNO, basic
25Cr,22Ni,2Mo,3Mn,LC
FNO.rutile-basic
0 to
0.79
6
0
0
3
0
0
3
0
6
5
Tendency to liquatior cracking
Number of cracks in test field,
ipm
1.18 to
1.57 to
1.97 to
0.79 to
1.97
1.18
1.57
2.36
23(b)
-
-
-
0
0
17(b)
2
2
0
0
23W
0
0
32(b)
0
4
6 1 (b)
6 5 (b)
3
22<b)
1 3 (b)
-
40
52(b)
9
3
14
6
-
—
82W
—
4 6 (b)
Tender icy to
solidifkzation
cracking
V1«
ipm
0.63
>2.56
2.24
0.83
1.10
1.06
0.79
1.10
0.67
0.59
V2<c>
V3<c>
ipm
ipm
0.94
1.06
>2.56
>2.56
1.14
1.26
1.61
0.91
1.30
1.18
1.77
>2.56
2.28
0.83
1.30
1.10
0.79
1.42
1.50
0.98
V4<c'
ipm
1.14
>2.56
>2.56
1.22
1.46
1.65
0.79
1.85
1.81
1.89
'"'Deformation rate linearly increased from 0 to 2.76 ipm.
tb)
ln addition, plain solidification cracks.
<C>V 1 — first time cracks each cm bead length (= 2 fusion lines); V2 — first time 9 cracks each cm bead length (= 2 fusion lines); V3-first solidification microcrack within the bead; V4-first solidification
macrocrack on the surface of bead.
Table 3—Evaluation of the Fissure Bend Test (Average Values of 2 Test Specimens)
Electrode
or weld metal
Alloy type
C
D
E
F
C
H1
H2
H3
19Cr,14Ni,LC FN0,basic
E 308L VN5,basic
E 316L FN 9,3,rutile
18Cr,16Ni,3Mo,LC FNO.rutile
17Cr,16Ni,2Mo,5Mn,LC FN0,basic
20Cr,25Ni,7Mo,4Mn,LC FN0,basic
E 320 FN0,basic
25Cr,20Ni,2Mo,5Mn,LC FN 1,basic
25Cr,22Ni,2Mo,5Mn,LC FNO.basic
25Cr,22Ni,2Mo,3Mn,LC FNO.rutile-basic
^Determination of cracks with magnification of X40.
24-s I JANUARY 1983
Total number of cracks in the transition zones over
an entire length of 20 in.
Etching: 2p HCI 1p HNO3,
Fluorescence crack testing
1 p . H 2 0 2la,
Before bending
After bending
Before bending
After bending
18
0
0
45
9
0
23
3
40
11
79
0
0
95
30
1
77
17
101
48
13
0
—
92
0
—
33
96
—
-
—
—
22
82
-
-
•30
70 rg,
c
:i
•60 •
L 50 '
A = y , (first liquation
crack)
o = V3(first solid/faction
micro
crack within the bead)
!1
•2.0
-o
0
•.AO
' !!
\30\ ,0?
' 1 9
f•
'1
1
\20
—-o
i
IS
Alloy type
19Cr,HNi,LC
FN 0, basic
E308L
B FN 5, basic
E316L
C FN
9,3,rutile
l8Cr,16Ni,3Mo;LC
D FN 0, rutile
17Cr,16Ni,2Mo,SMn,LC
E FN 0, basic
20Cr,25Ni,
7Mo,4Mn,LC
F
FN 0, basic
E320
G
FNO, basic
2SCr,20Ni,2Mo,
SMn,LC
HI FN 1, basic
25 Cr,22Ni, 2Mo,5Mn, LC
H2 FN 0, basic
25Cr,
22Ni,2Mo,3Mn,LC
H3 FN 0, rutile
-basic
05
'toA B C D £ F G HI H2 H3
Covered electrode or weld metal
Fig. 10-PVR test: critical deformation rates VI and V3 in relation to
weld metal alloy and type of covering
ferrite content measured corresponds
quite well with that calculated according
to DeLong.
The test results and their evaluation
appear on Tables 2 and 3 and in Figs.
10-14.
In general, it may be stated that the
security against solidification and liquation
cracks increases as the values for the
corresponding critical deformation rates
in the PVR test (Table 2) increase. This
means that with high PVR values, the
critical wall thicknesses also become larger in practical welding operations for the
type of hot cracks observed each time to
occur initially.
When comparing the fully austenitic
test alloy A of the PVR test (Table 2) at
room temperature with ferrite-containing
test alloy B, which differs only by its 3.5%
lower Ni content, great differences may
be observed in the hot cracking behavior. Already at a V1 deformation rate of
16 mm/min (0.63 ipm), the first liquation
r
|
A
T
B
i t
C
•2.0
^40
:*.
u
^30
:2010
t
ti
-1.5
••
t
i
-05
,
i
D
E
a
i
•j
,
F
f
1
G
1 1
.1
"c 1
^60-
|
•S
|
r
I
^
solidification
micro
crack within the bead I
/4 (first solidification macro
crack on the surface
of bead )
•=
*
>fe,50- -2.0
•
NJ
•>
:*.
!»
£20-
\1
IS
Ji
o
V
Q 70-
-Q5I
.
HI
H2
A B C D E F G HI H2 H3
Covered electrode or weld metal
H3
>
t
f
I
A ?
I
i
A
?
}
i
! i! 1
i
i
i
i
i
i
i
i
i
i
i
i
i
i
A B C D E F G HI H2 H3
Covered electrode or weld metal
i
i
Alloy type
l9Cr,UNi,LC
FN 0, basic,
B E 308 L
FN 5, basic
E3I6L
c FN
9,3 , rutile
!8Cr,ISNi,3Mo,LC
D FN
0,rutile
!7Cr,
16Ni,2Mo,5Mn,LC
E FN 0, basic
20 Cr, 25 Ni, 7Mo,4Mn,LC
F FN 0, basic
E320
G
FN 0, basic
25 Cr, 20 Ni, 2Mo,5Mn,LC
HI FN 1 .basic
25 Cr, 22Ni, 2Mc,SMn,LC
H2
FN 0 .basic
25Cr, 22 Ni,2Mo,3Mn,LC
H3 FN 0, rutile
-basic
A
Fig. 11 — PVR test: critical deformation rates V3 and V4 in relation to
weld metal alloy and type of covering
Weld metal C with a delta-ferrite content of 9.3 FN as in commercial electrode
type AWS E 316 L-16, behaves similarly to
alloy B, which corresponds to electrode
type AWS E 308 L-15. Only 4 liquation
cracks were discovered by means of the
PVR test at deformation rates between
50 and 60 mm/min (1.97 and 2.36 ipm).
This yields a very high critical deformation
rate V1 of 57 mm/min (2.24 ipm).
When comparing fully austenitic weld
metal alloys D and E, additional basic
-3.0 A =V1 (first liquation
crack)
_ . & =V2 (first concentration
of
c1
liquation
cracks)
u
c
• ^ J
70
cracks occur; these strongly increase in
frequency at 24 mm/min (0.93 ipm) (V2).
At 27 mm/min (1.06 ipm), the first microsolidification cracks (V3) could be
observed. At deformation ranges between 20-30 mm/min (0.79-1.18 ipm)
the PVR tensile test specimen is already
ruptured. Up to an approximate deformation rate of 70 mm/min (2.76 ipm),
test alloy B shows neither liquation nor
solidification cracks. This comparison
gives an impression of how great an
effect the primary solidification and/or
residual delta-ferrite content can have on
the hot cracking sensitivity.
Test Results
.c1
o = V3 (first
•3.0
A
Alloy type
19Cr,14Ni, LC
FN 0, basic
E308L
FN S, basic
E3I6L
FN 9,3 , rutile
18Cr,16Ni,3MoyLC
FN 0, rutile
17 Cr, 16Ni, 2 Mo, SMn, LC
FN 0, basic
20 Cr, 2SNi, 7 Mo, 4Mn,LC
FN 0 , basic
E320
FNO, basic
25 Cr, 20Ni, 2Mo,5Mn,LC
FN 1, basic
25 Cr, 22 Ni, 2 Mo, 5Mn,LC
FN 0, basic
25 Cr,22Ni, 2Mo, 3Mn, LC
FN 0, rutile-basic
Fig. 12 —PVR test: critical deformation rates VI and V2 in relation to weld metal alloy and
type of covering
findings result. The fully austenitic weld
metal of rutile covered electrode D differs from the fully austenitic weld metal
of basic covered electrode E in the chemical composition because of essentially
differing Mn and Si contents. Based on
past experience, alloy D with lower Mn
and higher Si contents is essentially more
susceptible to cracking than alloy E. As
may be noted from the results of the PVR
test, V1 is 21 mm/min (0.83 ipm) compared to 28 mm/min (1.10 ipm) in alloy E.
Moreover, critical deformation rate V2
for the first accumulation of liquation
cracks in alloy D is lower than in alloy E.
Also with regard to susceptibility to solidification cracks, essential differences exist.
V3 for instance is 21 mm/min (0.83 ipm)
for alloy D, while for alloy E it is 33
mm/min (1.30 ipm).
Similar results to those for alloys D and
E are obtained, although in an even more
distinct form, when comparing essentially
higher alloyed weld metals F and G (type
AWS E 320-15). Both types are basic
electrodes. The high Mn and M o content
has a very favorable effect on the hot
Alloy type
2SCr,20Ni,2Ma,SMn,LC
2SCr,22Ni,2Mo,5Mn,LC
25 Cr, 22fJi,2Mo, 3Mn, LC
FN I, basic
FNO, basic
FN 0, rutile -basic
[mm/min]
Q.^O
0-30
0-40
0-50
0-60
[inch/min]
0-079
0-118
0-1.57
0-1.97
0-2.36
Range of deform rates
Fig. 13 —PVR test: cumulative frequency curves of
alloys HI, H2 and H3 in relation to range of deformation rates
WELDING RESEARCH SUPPLEMENT 125-s
solidification and liquation cracks (alloys B
and C in Fig. 10). This is especially valid if
Alone liquation cracks were found
A
no special measures are taken with
regard to the increase of Mn and M o
B
content with lowest possible Si content. If
120
hot cracks occur in fully austenitic weld
c
metal alloys, they are generally first found
'cnlOO
in the form of liquation cracks.
/8Cr,;6A'/ / 3Mo / /.C
ccu
D FN 0,rut He
Liquation cracks always appear only as
° 80
17Cr,16Ni,2Mo,5Mn,LC
micro-cracks. O n the other hand, solidifiE FN 0, basic
cation cracks very quickly take on such a
20 Cr,2SNi, 7Mo,4Mn,LC
magnitude at increasing deformation that
60
F FNO, basic
they can constitute a serious danger for
E320
the safety of the weldment. Therefore,
40G FN 0, basic
macro-solidification cracks should be
25 Cr, 20 Ni, 2 Mo, SMn,LC
avoided by means of a corresponding
HI
20
FN 1, basic
delta-ferrite content and/or through
•a
25 Cr, 22Ni, 2Mo, 5Mn,LC
appropriate alloying measures in fully ause
H2
FN 0 , basic
tenitic weld metal. Figure 11 clearly
A B
C D E F G HI H2 H3
25 Cr,22Ni, 2Mo,3Mn, LC
shows how sensitive the individually testCovered electrode or weld metal
H3 FN 0, rutile -basic
ed alloys are in relation to the formation
Fig. 14 —Fissure bend test: Relation of number of cracks to the weld metal alloy and type of of solidification cracks. Because of the
reasons explained above, fully austenitic
covering
alloys A, D and G very quickly reach the
critical deformation range of micro- and
macro-solidification cracks. Consequentis lower for alloy H3 than for alloys H1
cracking resistance of alloy F. For alloy G,
ly, when welding these alloys, special
and H2.
the negative effect of niobium on the hot
care should be taken.
cracking resistance in fully austenitic weld
With deformation conditions accordAll high-alloy fully austenitic weld metmetal must also be taken into account.
ing to the fissure bend test (Table 3), the
als E, F, H1 and H2 with high Mn content
only liquation cracks (when any were
Quite interesting is the different hot
of 4.3% to 5.5% and with M o content
found) were in the heat-affected zones
cracking behavior of slightly differing
over 7% and low Si-content show higher
of the single beads. Analysis of the numalloys H1 and H2, used today for urea
critical deformation rates. They are,
ber of cracks found in the bent specimen
plants. At room temperature, alloy H1
therefore, less susceptible to solidification
shows that they correspond very well
presents above all very low residual delcracks. As for the appearance of macrowhen etched with 2 parts HCI, 1 part
ta-ferrite of 0 to 1 FN because of its lower
solidification cracks, alloy H3 of mixed
HNOj and 1 part H2O2 when using the
Ni content. However, it is precisely these
electrode type H3 with a 3% Mn content,
fluorescence penetration test. However,
small ferrite parts that greatly increase the
although favorable, does show micro
before bending, less cracks are found
resistance against liquation cracks. In the
solidification cracks relatively soon.
with the last mentioned method. Based
PVR test, critical deformation rate V1
on the liquation cracks counted, the fisamounts to 28 mm/min (1.10 ipm) for the
Liquation cracks normally have a length
sure bend test also provides a good
first liquation cracks to occur in alloy H 1 ;
of 0.05-0.3 mm (0.002-0.012 in.). Sizeclassification of the individual weld elecin H2 this is only 17 mm/min (0.67 ipm).
wise they are certainly much less critical
trodes and/or metals. But this is only valid
Critical deformation rate V2 is also higher
than the macro-solidification cracks menfor deformations occurring using this testfor alloy H1.
tioned before. The question is, however,
ing method.
at what accumulation such cracks lead to
Although such a great behavioral difmaterial failure, such as during urea synference exists in relation to liquation
thesis, e.g., where special corrosion
cracks, critical deformation rates V3 and
Conclusions from the Test Results
conditions exist. When evaluating the
V4 are relatively high and almost the
PVR test, it was, therefore, significant to
same for solidification crack formation in
It was demonstrated that by means of
determine for critical deformation rate V1
the PVR-test. This means that a very
the newly developed PVR test, the limit
when the first liquation cracks appeared,
small delta ferrite content increases the
values of the deformability of a weld
while determining for critical deformation
resistance against liquation cracks quite
metal alloy can be well detected at the
rate V2 the accumulation of these cracks.
well; however, it still does not influence
cooling and re-liquation cycles of the
To reduce the number of liquation
the susceptibility to solidification cracks.
welding process. It is thereby possible to
cracks, the same preventive measures as
distinguish on one and the same PVR test,
Electrode H3, also interesting in urea
for avoiding solidification cracks are basibetween the first appearance and accuinstallation construction, is a mixed eleccally useful. This is shown in Fig. 12.
mulation of liquation cracks as well as the
trode type as compared to H2. The weld
first appearance of micro and macroComparison of alloys H1 and H2 (Fig.
metal of H3 contains only about 3% Mn in
solidification cracks. The definition of 4
12) shows that even the lowest delta
comparison to about 5.4% M n for the H2
different critical deformation rates has
ferrite content ranging between 0 to 1 FN
alloy. In this connection, it is remarkable
proven itself as a criterion for the quanhas a very positive effect on the resistthat in the PVR test the fully austenitic
titative analysis in relation to the susceptiance against liquation cracks. O n the
alloy of mixed electrode type H3 shows a
bility to hot cracking. Practical correlaother hand, this low ferrite content has
very low critical deformation rate V1
tions can be established, if one succeeds
no appreciable positive effect on the
while, on the other hand, V2 is very high
in determining the corresponding critical
sensitivity to solidification cracking. Of
as a criterion for increased accumulation
plate thicknesses for the same material,
further importance, the critical deformaof liquation cracks. This means that liquausing the critical deformation rates of the
tion rate V2 in the PVR test is shifted to
tion cracks occur with relatively small
PVR test.
the highest possible values for the first
deformations; however, those cracks
accumulation of liquation cracks. Comtake on a greater magnitude only at
Weld metal alloy test results, using the
pared to the weld metals of electrodes
relatively great deformations. In order for
PVR test, clearly show that a certain
H1 and H2, the weld metal of H3 meets
a micro-solidification crack to occur for
delta-ferrite content in the austenitic weld
this requirement —Figs. 12 and 13.
the first time, critical deformation rate V3
metal structure is the best way to avoid
Alloy type
19Cr,UNi,LC
FN 0, basic
E 308 L
FN 5, basic
E316L
FN 9,3 , rutile
26-s | JANUARY 1983
Figure 13 shows the total number of
liquation cracks covering the different
deformation ranges of weld metal alloys
H1, H2 and H3. Comparison of the curves
clearly shows the different hot cracking
behavior of the entire deformation range
possible.
The research has demonstrated that
the newly developed PVR test is very
useful for accurate characterization of a
material with regard to its tendency to
solidification and liquation crack formation. Therefore, the PVR test is a valuable
aid for the development of new high
corrosion resistant filler metals, especially
in the field of fully austenitic structures.
As already mentioned, the fissure bend
test also enables a certain classification of
weld metal alloys insofar as liquation
cracks are concerned. This is shown in
the diagram of Fig. 14. But with this test
method, it is not possible to differentiate
between the first appearance and the
accumulation of liquation cracks and the
first occurrence of micro- and macrosolidification cracks.
Conclusion
Today, fully austenitic filler metals are
used for reasons of maximum corrosion
resistance, high cryogenic ductility and
non-magnetizability. However, fully austenitic weld metal is susceptible to hot
cracking, whereby a distinction must be
made between solidification and liquation
hot-cracking.
The present paper demonstrates how
it is possible to determine by means of a
newly developed hot cracking test method — the PVR test — the deformability limits of a weld metal in relation to the
formation of solidification and liquation
cracks. For this purpose, four critical
deformation rates were defined, by
which means at least an approximate
correlation to the behavior in actual
weldments could be established.
Suitable alloying measures used with
primary austenitic solidifying weld metal
alloys, which are fully austenitic also at
room temperature, can go a long way in
avoiding solidification cracks. But it is very
difficult to completely avoid microscopically fine liquation cracks in rigid and
highly restrained structures. O n the other
hand, it is possible to influence their
accumulation at given conditions through
suitable alloying measures or through
adaptation of the covering type. Elevated
Mn and M o contents in comparison to
low Si and Nb contents have an advantageous effect on the resistance of fully
austenitic weld metal vis-a-vis hot cracking in general and liquation cracking in
particular. Here, however, the absolute
total alloy content of the weld metal
plays a role.
Even the lowest delta-ferrite content
of 0 to 1 FN has a very positive effect on
the resistance to liquation cracks. However, these are ferrite contents that still
have no effect on the sensitivity to solidification cracking.
References
1. Pertender, E.: Rabensteiner, G.; Schabereiter, H; and Tosch, J. 1979. Einfluss der Primarkristallisation und des Deltaferrits auf das Heissrissverhalten austenitischen Cr-Ni-Schweissgutes. Schweisstechnik, vol. 3: 33-39.
2. Thier, H. 1976. Delta-ferrit undHeissrisse
beim Schweissen chemisch bestandlger austenitlscher
Stahle. Deutscher
Verlag
f.
Schweisstechnik (DVS) report 4 1 , pp. 100104.
3. Folkhard, E.; Rabensteiner, C ; Schabereiter, H.; and Fuchs, K. 1977. Der PVR-Test, ein
neues Verfahren zur Ermittlung der Risssicherheit von Schweisswerkstoffen mit hoher quantitativer Aussagekraft. Tagungsband zur intern;
Schweisstagung "50 jahre Bohler Schweisstechnik" in Leoben.
4. Stamicarbon testing method no. 54035,
rev. B for urea plants.
5. Lundin, C. D.; DeLong, W . T.; and
Spond, D. F. 1976. The fissure bend test.
Welding lournal 55 (6): 145-s to 151-s.
6. Schurmann, E., and Brauckmann,). 1977.
Untersuchungen fur die Schmelzgleichgewichte in der Eisenecke des Dreistoffsystems
Einsen-Chrom-Nickel. Arch. Eisenhuttenwesen
48: 3-7.
7. DeLong, W . T.; Ostrom, C. A.; and
Szumachowski, E.R. 1956. Measurement and
calculation of ferrite in stainless steel weld
metal. Welding Journal 35(11): 521-s to
528-s.
WRC Bulletin 274
January, 1982
International Benchmark Project on Simplified Methods for Elevated Temperature Design and Analysis: Problem II—The Saclay
Fluctuating Sodium Level Experiment; Comparison of Analytical and Experimental Results; Problem III—The Oak Ridge Nozzle to
Sphere Attachment
by H . K r a u s
Problem II. Recently, experimental results became available on the second benchmark problem on
simplified methods for elevated temperature design and analysis: the Saclay fluctuating sodium level
experiment. These are compared to previously published numerical and analytical results in WRC Bulletin
258, May 1980.
Problem III. The Oak Ridge Nozzle to Sphere A t t a c h m e n t is analyzed by finite element c o m p u t e r
programs and by approximate analytical techniques. The methods are described and the results
obtained by each are c o m p a r e d . No experimental data are available.
Publication of these reports was sponsored by the Subcommittee on Elevated Temperature Design of
the Pressure Vessel Research C o m m i t t e e of the Welding Research Council.
The price of WRC Bulletin 2 7 4 is $10 per copy, plus $3.00 for postage and handling. Orders should be
sent with payment to the Welding Research Council, 345 East 4 7 t h St., New York, NY 10017.
WELDING RESEARCH SUPPLEMENT 127-s
American Welding Society, Inc.
Report on Financial Statements
Year Ended May 31, 1982
Board of Directors
American Welding Society, Inc.
We have examined the balance sheet of American Welding Society, Inc., as of May 3 1 ,
1982 and the related statements of revenue and expense, changes in fund balances and
changes in financial position for the year then ended. Our examination was made in
accordance with generally accepted auditing standards and, accordingly, included such tests
of the accounting records and such other auditing procedures as we considered necessary in
the circumstances.
In our opinion, the financial statements mentioned present fairly the financial position
of American Welding Society, Inc., at May 31, 1982 and the results of its operations, changes
in its fund balances and changes in financial position for the year then ended, in conformity
with generally accepted accounting principles applied on a basis consistent with that of the
prior year.
SEIDMAN & SEIDMAN
Certified Public Accountants
Miami, Florida
October 15, 1982
O
ID
LD
• ~ i
LO IT)
«3"
rv on
oo ro
0 0 ^ - LO
N C M S
00
CM
CJ>
CT> 0 0
iv
*t
LO
CT>
00
rv
CM
CM
LD
cn
oo
a — 1
O
00
00
a—i
It
CM
,—1
LD
a — 1
CM
^ H
2
o
-t
CM
00
o
oo
Vi
F2
<M
oo
cn
IV
CM
LD
IV
0 0 LO ^ H
< t O ( M
I v CM rt
00
Oi
LO
0 0 LD
O
LO ^ t CO
CM rt CM
LO
00
o
i—i
o rv
^t oo
00
00
CM
CT
CTl
CM
i—i
vi
co
CM I V r v
0 0 CTl CO
IO ' t 00
i—i
i—i
IV
O
(Ti
LO
a—i
i~i
ID
00
^
O
oo oo
*t
rv
oo
Vi
O
00
CTl
CM r v
CM 1 ^
r-4 0 0
IO
LD
CM
LD
0 0 0 0 iv.
^ 1 - O LO
rv
O
CO
IV
LD
00
00
• * t LO CT>
O "t
rt
LO
O
O
CT
r *
,-H
CM
CM I D
* t IO
a — 1
oo oo
LO 0 0
^ H LO
LD 0 0
,—i LD
CM L D
09-
00
o
, — i a—i
CM
LD
CM
LO
O
O
LD
LO
LO 0 0
00 00
CM 0 0
LO
CM
oo
Vi
vi
CM
CT
O
"t
^t
^t
oo rv <n
a—1 , - H
^ "
CM
O
L D CM
CM
rt
r - i
a—1
LO
LD
O <t
00
LD 0 0
r-, 0 0
*t
CM
CM
CO
<* 00
CT 0 0
,—i L D
CM
a—1
<*
^ ^ N
o
E-2
ID
LO
O
CM
Vi
^-v
c kl
LD
IV
IV
oo
Vi
o
*t
rv
CD
00
LO
LD
CM
CNJ
CM
co
oo
o
1—1
^H
1—1
a-H
<£>
00
C\J
CD
00
CM
<>9-
CM
^>"cS
CO
o
O
LO
LD
^3
Vi
00
00
O
00
LO
LO
oo
o
a-H
J—i
i—i
1—i
V*
w-
c
(TJ
U
CO
LO
LD
LO
ID
CTl CM
CM CM
LO , - H
CM
CM
00
00
V*
00
1—i
CM
00
Vr
<13
E
CD
-^
ro
+^
CO
"ro
1
ro
c
LO
LD
CTl
IV
<CT>
CO
CD
O
C
•o
c
ro
si
( J E75
a. o
Z
<~ h-
LU
a-"*
SI
<
y
c*
IV
00
CM
oo
LO
CM
CM
oo
cn
CM
00
LO
ro
rv
O
CM
00
CD Lu
00
IV
CD
LD
CTl
o
lO
LO
CD I V
CTl CTi
LO LO
Vi
#
b9-
Vi
<V
I D LO
00 O
CTl CT
CTl
<J2
CTl
ro . >
ro
a>
]CJ
"5
a.
(30
c
3
o
"3
Q.
E
o
U
CO
oo
CM
o
o
oo
m c
a—1
0 0 LO a-H
t
O CM
I V CM rt
1^
0 0 LD
O
CD ^ " 0 0
<M rt CM
o
LO
00
a-H
CM
(Ti
LO
a.
o
oo
o
oo
IV
00
00
LO
1—t
00
CM
,—i
L±J
IV rv
CTl 0 0
CM
OO
a—1
1—1
a-H
i—i
,-H
,—i
a — 1
LO
LO
O
O
CT
O
00
IO
CM
CM
CD
CTi
LD
O
LO
00
LO 0 0
CM
CM 0 0
CM
LD
O
00
CD
00
Vr
Vr
oo oo oo
CM I D ' d "tf LO ^ t
0 0 i v CTl
LD
LD
CM
oo
rH
•<t
O
LD
,-H
CM
^—1
r*
I D CM
CM
*&
rt
,-H
CTl CD
0 0 a-H
CT
O
v±
<
CD
CT
LD
CJ
CJ
ro
aa—
o
>a
00
Vi
3
CO
(30
C
i o "*
oo CD
oo -f
00 £ ,
E
T3
C
CJ
co
0)
co
c
CO CD
O Q.
Q. X
O XI
= o
TJ
O
3 o
O CD"
C CJD
C O * *
+ j aa—
c
BJ '5)
> O
CO
CO CM
less allowance
ortg age receiv;
(30
LO
LJ
00
f
1)
oJE
'5 Q-E
- Q "tr
ro O
> c
'
c
o
•c "ft > ou -rs
l/> ° c
CT3 CD —
*- o
(V + ;
</>
tf)
<
<3J
<
II
o
3
ao
c
ro
La
_i
4-a
0)
Q.
CO O
CL
1!
<
h-
a—i
=3 "D
UJ a>
<
3
0-
Z co
CD
CO
O
Q.
(D
T3
<_>
ro^
*i GO C
CO *H 3
>
O aa—
O
U.
O
Z
CD
or
ro
*-
I-
o
F
— oc 11
ca oc .C
CJ
CO
-Q
3
co
ro
si
3
^
E
CK
CC
3
.9-
co - a
aj <u
L^
<=) o < o
CO
ro
0)
• = CD
T3
C
?1
O
U
E
CJ
CJ
-t-a
</>
2
Q.
o
co
o t
CD
Q
o
o
•a-*
CD
3
Q
3
O
co
C3
S*
w
CD
H 0 0 _ 0 3 CD LO (D
_l
ro j 3 + J
<
d
ro ' i Fco. CD >> 3
O
3
ro
CD CD
SC
to <0 "!^
cr>
E
+^
CL
rc
.£ CO
< <
DO ro
ro "D
- « ) i
o
or — F -
-
o OO
o c
ro o
2 .. zCO T3
a
CD
CL
T3 E
S is
^
3
U
4-^
4-^
O
XJ
cy-o
a ^ ^
o o
0)
c
«
8 © CJ l - cu 0>
_c
ro
o ^ > 3
co
O
< o c QO
co
O Q _ro
1—
1
o
E -*-
O
if
«2
LJ
DC
CC
3
aa—
CD
T3
">t
h-
OX CD -w
0,^3
g
tn
UJ
oo
-w
-*^
O
c
+^
J2
cD
T3
c
ro
<D
o
ro
>.
LO
CD
LO
—
+J
-Q
«
X3
E
o
CO
CP
CO
co
— LD
t CD
ro
«
ro
S^
i - 'co
CD
o
T3 C L
C CD
3 - a F-
o >
o <P
ka,
<D "S £
ti: oo ro o
LJ c oo "
x o
: = CO
Dl 3
OO
LJ
LU
o
CC
<
cc CQ
Q
Q
Z
3
LL.
*t
" t O 0 0 " t O 0 0 Lfl 0 0 LO " t
OOCDIVOOOCTiCDLOrvLO
LO^tCTllvCMrtlVrtOO't
rtivcjiLOOOO^tlvlvOO
CTiCTLDLOrtrtCTOLO^tl O 00 a—I
a—I a—I CM
>*-. CD
O co
"5; §
1—1
00
CT
O
LO
LO
-t
LO
LD
00
o
LO
r—I
LO
00
*»—'
Vi
Vi
C U• j*
.«
go
co
CD
c
O O O O O C T O O L O O r t r t l v O O L O i-H
LD'trtoOCTirvCM^t'strvrvLD
CMlOOO^tOOrtLOOOCTOOLD
IV,
L O C T C T O ^ t L O r v O O L D C M L D C T LO
O O C T O O O O ' ^ - r t C D C T i l V ' ^ - r v r t 00
r v CD 00
00 LO rt CT
CD CD
LUCE
CD
LD
E
O
o
LO
CD
ro
LO
00
-4-»
<o
T-H
"ro
'u
c
ro
c
CaO
U
c_ co
X
CT>
>
1 1
F-
Q
• —
c
in
i
i
U Z
Z
LU
q
i
>
U
0£J
>0
U
OrtiOCTicO"3-LOlOC0LO
LOOOOOOOOOLOCM^OOO
CTirtLOCMrv^tCDLO'^-fv
5
CU
J:
L-
s:
"LH
ID
00
00
LD
00
00
Vi
Vi
O
CT CT
T3
LD
CD
c
ro
CM
LD
CM
CD
CO
CD
Vi
Vi
O
1—I
Vi
OJ
E
>^
11 U
o
UJ
OOrvOOOCTlrtCOLOcTiLO
'tLOrvCM't
CTlrtOO
O
F-
T3 >
C *4—1
0) ro
L_
ro
Q.
03
LU UJ
L O O < - H L O L D I ^ 0 0 I V . I V 0 0
4—1
o
o o
CL
OO
c
O^OOOOOOCTLOLOrvOOOOLD
rtrvlOrv^CMOO^tCMI^LO
CMLDOOLDOOLOrtCailOLDOLO
I-H CT O LO I-H CM
CTl O LD CD CTl
IV LD iv. 00 LO 00
LO CM rt r v rt
0 0 •-<
LO I-H
CM CM O CM •>*
CD
c
<D
ia
Oc
w—t rH
rH
CT
00
LO
i-H
rH
ID
O
O
LO
LD
00
LD
00
00
00
Vi
Vi
O
LO
00
00
Vi
feO-
LO
O
O
CT
LO
LO
00
LO
00
o
CJ
o
ro
1 1
Vi
Vi
Vi
CO
o ^
z
LJ
cn
a.
3
CO
LJ
CC
UJ
(30
C
X
LD
0)
+-*
O
CO
LU
CO
ro
o
a ID
CO
CD
CD
CO
O
T3
a
z
=>
u.
Li-
5 rc
.2
c
c
ro
.9. . SC O — J3
c
co 2 5 S rc .o
r-.SS'^^rc
t c > -C = o
< ^ t L - c j r c
CS
cc
UJ
D-
O
3 C
0)
a*—
CD
O
0
> CD E
ro 3 u
0
o o CD
ro
CL ro CO c
aO
| M DO CO c CO
E.E C 'E 0 CD
P"0 T 3
C
H 3 O h- O t U = O 5
O"^
<
'4--
—
'5
CQ
Q
Z
1 'ro
T3
< O
•
^
c
co
_•
111
-J
00
O O CO
Z O MJ
0 oz;
co
UJ O
X
CD
cn co co
O ^
Q UJ Q
| _ LU
oz cr cc
<cc
UJ t
3
< ±^ <
<S
crt
a z£
CK ^
<
O
< UJ <
LJ
3
Z
5^
C
ro
o
cj
cj
LJ
ro
D-
LJ
LC
03
CD
CO
<
O
O
o
X
D
>
o
>
LL
O
c
o
ro
LO
CD
CD -w
"£ O
FUNI
TINC
EXPE
y
o
c
o>
,— '1 _
Z on * +o<
UJ
LU
CO
5ERVE FU
EREST IN
N ON INV
a^_
CO^D-
LJ
X
0
a
v-"
oc
<
LJ
co
CO
CO
O
X
LJ
OC
LJ
LJ
s~^
CD LO
LO 0 0
oo
't
00
o
CO
t
«t
•<t
o
LO
1
oo
CTI
«t
KD
ID
i-H
00
— Vi
Vi
c
I
CD
E
CD
£
LO
1^
00
o
CM
•*
't
^>
u
z
>
I—
LU
u
00
0
z
i
UJ
00
3?
oo
CM
00
LO
LO
Vi
Ct
L/j
UJ
LO
CM
o
CT oo
a—1 CT
LO
ID
CM
CO
CO
CT
oo
LO
Vi
1.1
z
1—
UJ
z
UJ
'y
"o
c
&0
.c
-a-3
"O
w
c
l"N
a—1
CT
oo
o
rv
CT
00
LO
1—1
00
CT
CTi
O
i—i
LD
O
L
3
CD L L
rH
CL
55
ro
CO
00
S s
LL.
T3
C
CL
(J
I< Jo Q-l
£U
z<
>- o
03 ( J
c
yL - - i
^
5
o
c
CD C
CO . 3
CD L L .
LL.
UJ
c
ro
c
CO
CD
Si
D ro "+-
0^
'CJ
-—1
1
<
CO
"rc
to-
cz
Q
oo
00
CM 00
00
LD
u
z<
LT)
u
z
^1"
>—i
CM
CM
O
ID
UJ
CM
CT
+-<
ro
O
Vi
vu
< h<
h-
o
8
(13
o
>a
L_
ro
E
E
(30
C
LO
ro
>a
u
c
'c
c
CD
^O
La—
CD
'(30
CD
-O
a—'
ro
o
Ld
X
O
Z
L_
_l
CD
>a
<
<
CQ
>
CO CD
0) 3
co"
Ld
|
ro 1
Q
Q
C
CD
>
CD
La
a,—
o
<
L.
4 _
ha.
ro
3
E
O
T3
o ro
c
A
CO
ro CO
c c •H
o
c
3 CD
o CD
Q E _CD
Ld
E
CO aa—
CD
CO
C
CD
Q.
X
CD
Q
>—*
Q
Q
<
IV
>>
c
CD
•
CD
O
<|aaa
CD
a|H
c
.
•*-<
3
T3
<
CD
L_
o
-w
CO
CD
C
CD
H-»
'>>
c
ro
Q-
E
o
8
ro
ro
<D
<D
co"
cn
LJ
O
z
> <
C _l
<
CQ
00
0 0 CO
00
00
LO
CT
1^
00
•tf
IV
CT
oo
tf
tf CT
i-H LO
LO
tf
a—I
00
0 0 rH
oo
,—s00
ro
LO I V
•3" ID
00 rH
v . CO
CT LO
00
CM
CTl
CT
CM
O
LO
LO
0 0 rv
tf
o
rv
i^
CO tf
LO rH
CM
tf
tf
CT
CT
,—i
CM
i—i
to
s^.
00
CM
tf
O
O
tf
o
LO
00
i^
IV
a^'
CM
Vi
Vi
<0
iS
ro
tf
tf
tf rH
ID O
IV
O
tf O
CM
iv. rv
CM
CM
O
iv oo oo o
CM
CM
O
LD
rt
CM
LO i-H
rH
CM
CT
00 CO O
CT tf LO
O tf LO
LO 00 rt
LO 00
rv oo
CM 00
CT I V
rH
CM
CM ,—i
CD
i—i
CM
rt
CM
0 0 LO LO LO
,—i
o
o
LO
0 0 CM CO
LO CM r v oo
0 0 0 0 CT
0 0 CM rt
o
CM
rH
CO
CM
rH
o
IV
CT
CO
a—1
Vi
Vi
"0 ,
C TO
5-S c
o5 -E^ ,o
•C;
CM
ID
00
CM
LD
O
LO
O
LO
00
"+—
.C UJ
Vi
0)
E
03
ro
LO
LO
fe
"ci5
z
O
co
y2
affi
CTS
CO
^9
Z
f
CD
a:
rH
1
CM
CM
CM
«—*
-5*
<*
LO
tf
tf
t
cTO
LL.
£=
"
CO
LU
tf
LO
tf
tf
OS
03
l*j Z
y°
5
1
LO
tf
Vi
Vi
z ^
CO
0)
T3
c
ro
CO
03
LO
o
se
V)
oj
LO
O
LO
LL.
CC
CM
LO
00
CM 0 0
CT ID
CM
O
LO
CM LO
00
LO
LD
00
3
CM
CT
ID
oo
, — i
00
LO
00
oo
LO
00
rH
Vi
rH
Vi
L-
o
Q.
(30
c
3
Q.
03
JZ
ro
o
c
tf
tf
"
aj
z*
tf
Vi
ss
u <^
OZ >- ora
2 I—
u TJ
z
-a >
Q
u c rorc
<S)
"ro
'o
tf
< a? £
w
to
LO
LO
o
o
o
ro
E
o
U
o
1^
TO c
LO
OO
CT
<
tf
CD
tf
00
tf
tf
CM 0 0 0 0
o
CM 0 0 L D
O
r v CT ^ t LO
rv
LO
CM
oo^m
tf LO 0 0
i-H LO 0 0
rv oo
00
O
LO
OO
00
rt
LO
00
CM
00
CM
LD rt CM
LO LO rH
CM 00 o
1 ^ 00 o
CT
rv
rt
00
to
LO
Pv
a—1
IV
ID
rH
Vi
Vi
<
H
co
aa^
o
>a
k.
ro
E
E
3
CO
(30
C
'>,
c
ro
o.
E
o
o
CJ
>
0.
<
o
O
CD
3
C
CD
3 ro
O" - w
>
4)
CD
L_
+J
DC
O
a,
ro
o
o
c 00
CO
E
O
CD
+-i
c
CD
i_
"O
CD
k.
ro —
CJ 0)
CD 130
O
CC
3
o
co
t/3
03
CO T 3 "O
C
CD ' v
CD
o
to
ro
XI
Q3
o ro
0) > ^
(30 ' '
N
o. ro t
03 SC
+J
to t :
a o 2E
P
r
0)
42
03
to
CD
SC
ro
CO
c _o
> co
a.
2E
L3S
c rc
a. £ 3
O
CJ
>
3 -^
•D O
0)
O
CC CQ
CD -
co CD E
CD
C <o 4 - - CO
co ro
O
03 CD
CJ
0)
Q
<B
.^
CO
ro •£
M
"° g£P
c
o
££
c
3
LJ
CO
2 •=
LJ
ro
op c
r_ joo
ro ^
"£ cc
E^
.£ g
(30 "V
CD
O
CO ' + J
to a> 52 N to
rc §
ro
f "
notr c
<
o
o
flj l _ <5 —
0)
N
iCJ
CC
o
4)
•
CO
CO
3
—
CD
£
0 - £CD E0 ) §
L_
T3
0)
rc
c O o -o
0i:
3 .!=
_
CD
—
>
co
J 8^T3
03
E
o
fs'l
00
C
tn
O
03
03
z
Q.
_0>
o < P 0)
o
ro
03
.W a j >
O
O
c
3
T3
C
o *- o«5oSo
p
CL
c
a.
-a
-a
S <2P
a> O
•So
S. co
i>i
to
>
T 3 '03
s - CJ
.2 oo
"K rc
ro oo
L.
03
.>
JJ
O
E
Dl
(0
O J)
c
o
5
k.
>
t3 BP C c
3
.b
Ld
tn
CD
3
C
CD
(30
O
iC
c
-a
CD
03 L .
Q . CD
OC
O
+J
c
—
_ o
co
03
ro o
CD
Ld
00
3
<
o
CL
3
CJ 5
£ 0C < Q
ro
o
UJ
UJ <
Q
< !
QJ
CL
CC
<
oo
o rv oo
to oo oo
LO
400
107)
£3
0 0 LO 0 0
tf LO
CM LO
LO 0 0
S.«-i
oo
IV
tf
ID
rt
to
LO
IV
00
00
IV
IV
rH
CM
CM
rH
CM
IV
LO
CM
00
CT
to
LO
rH
00
IV
ID
O
IV.
rv
tf
CM
O
O
tf
rv
to
Vi
is
CM LO I V
tf I V CO
tf 00 LO
rH
^J"
LO
O
CM
LO
rH
LO CM rt
CM
^
00
CT
00
rv
o
rH
oo
00
tf tf
CTl
IV
tf
00
LO
o
rv
CM
a—1
rH
CD
CM
rH
rH
CT
CO
CM
Vi
ts
,
e TO
£ £ .eo
5C Ujg
•tJ
^v
^^.
L.O CO
O
o
CM CM
^^.
LD ^~^
LD
LO LO
LO LO
tf. tf^
O
* :
.
LO LO
a—1
O
1
a—1
N«_^
V ^
^•v
CM
LO
oo
O
,—i
LO
r H
09-
Vi
c
03
E
^^
CT
tf
z
0
^H
CD
00
£."ro
co
LO
LO
LO
LO
00 tf
CM a — 1
tf CM
O
CM
TO
.--a.
^^
to-
tf
<—i
CM
N ^
Vi
CO
rc
'o
c
ro
cn
a ^
u2
^9
oz - a
LU
CM
00
LO
00
CT
rH
a—1
t3T3
tf
ll
CT
CM
tf
00
CM
tf
tf
tf
00
Vi
—
' * ^-^
Vi
tf
rt;
LO
^^
CT
QJ
3
£= co . £
z
a uz
&!
z^
ro
LO
ro IS
r v LO
oo rv
5
1.1
rH
*CD" $e
to . ^
00
LO tf
LO CM
0) u,
Ct
LO
CM
LO
IV
IV
OO
00
tf
00
a—1
a—1
.a-V
CT
CO
CT
00
CO
00
CT
LO
CT
CO
00
rv
rH
w
Vi
2
CJ
"5
Q.
(30
c
c
fo O.
3
>- o
o
•is ts
TO c
rH
rH
a—1
LO
IV
to
CM I D 00
t o I-H r v
O
LO
LO
I
r v oo
O tf CT
LO
CT
CM
CM
LO
rH
Sz
o
c
TS
C
Z
U
CO
03
•w
o
oo
a—1
tf tf
rH
LO
00
tf
i-H
cn
CM
ID
LO
CM LO LO
00 0 0 00
CT LO
LD
CM
o
LO 00
LO tf
00
rv
o
o
rv
LO
CM
ro
~
Vi
o
ro
o
k.
ro
E
E
3
CO
00
c
co
>.
SC
a
c
CO
co
Ld
co
—
03
(30
ro
2£
8rc£
CD
E ' 5 c «
_ cr J5 -Q
a,, 03 co ro
ro - ^ > CD
03 co . £ CJ
o
E
• S " ? E to Q- ro
E
B)
-H
e ^ V B * ,a- j . a—
o
•5 °
» o c 0)
s *co
03 03
L d rc m 2 O
_ a>
03 rc . c 0
C3
Z
<
o
-Ooo<
c
>
-^
3
.£ O O
ro
ro
_Q
o
k.
CO
O •£
tn ro ro
C L 03
">
E
y 2 c
CD 03 T 3
ka . C
CJ O
03
i3
O
co
TS
cc
co
0
03
LU
CO
c
<
E
>a
xc
ro
CO
03
JJ
ro
—*—co
Q
VI
O c
co _03
rc
CD 03
k. 3
m
CJ co
CD
CO
TS
(30
ro T S
c
ro
o ro
ro
CD
CO
c
ro
s°
a+_
-W
CO
(3
Z
o
TS
oo b
s-
c
03
SC
C
ro
L.
=>
CJ
CO
to
-Q
3
10
o j a>
+J
3
TS
o
r CD
b ° c£
03
L.
3
2 ^
(30
L_
l_ 03 10
>
+-<
C
0
o
ixs
ro
— ro
c to
U"
.Q
03
•o
.Q
I - !S
E
o
to
03
CD
Pc
Ld
CC
0
JC
o
l/> CO a n
+J
r
LJ
O
X
03
°
03 'tr;
O
<
03
Q
Ld
O O _
CJ * ^
C
03
rc
Q
w
_ i
LJ 0 CC <
oo
z
AMERICAN WELDING SOCIETY, INC.
SUMMARY OF ACCOUNTING POLICIES
DESCRIPTION OF BUSINESS
The American Welding Society, Inc., is a not-for-profit, technical society, exempt f r o m
income tax under Section 501 (c)(3) of the Internal Revenue Code. However, certain
publications advertising revenue and rental income, considered unrelated business income
(none in the current year), are taxable to the Society for income tax purposes.
FUND ACCOUNTING
The Society has four funds, which are described as follows:
Operating Fund—This fund is used to account for all resources over which the Society
has discretionary control, except for those unrestricted resources accounted for in
the Reserve Fund.
Reserve Fund—This fund is used to account for Board designated reserve funds which
are to be used to supplement the cash needs of the Operating Fund.
Awards Fund—This restricted fund is used to account for cash donated to the Society
to finance awards for contributions to welding technology.
Safety and Health Fund—This restricted fund is used to account for cash donated to
the Society to fund research programs for the study of various environments to which
welders may be exposed.
INVENTORIES
Inventories of publications are valued at the lower of cost or market. Cost is determined by
the weighted average m e t h o d .
PROPERTY, EQUIPMENT AND DEPRECIATION
Property and equipment are stated at cost. Expenditures for additions, renewals and
betterments are capitalized; expenditures for maintenance and repairs are charged to
expenses as incurred. Upon retirement or disposal of assets, the cost and accumulated
depreciation are eliminated f r o m the accounts and the resulting gain or loss is included in
income. Depreciation is computed using the straight line m e t h o d over the following estimated
useful lives:
Buildings and improvements
Office furniture and equipment
Transportation equipment
Years
14-20
5-7
3
REVENUE RECOGNITION
Welding show revenues and expenses are recognized in the year that the show to which
they relate is held.
Membership and subscription revenues in the Operating Fund are deferred when received
and recognized as revenue when earned, substantially in the subsequent year.
Donations, restricted as to use, and related investment income are deferred when received,
and recognized as revenue when specific restrictions are met.
VII
AMERICAN WELDING SOCIETY, INC.
NOTES TO FINANCIAL STATEMENTS
NOTE 1—OTHER CURRENT ASSETS
Included in other current assets is $100,000 due on a fidelity bond resulting f r o m a
defalcation in the prior year. The amount of the loss has been determined to be approximately
$115,000. Under certain circumstances the additional $15,000 may be recoverable which will
be recorded at the time such recoverability becomes known. After year end, $100,000 was
collected f r o m the bonding company.
In addition, the Society advanced $50,000 to its new Executive Director to assist him with
moving expenses. This amount has been collected subsequent to year end.
NOTE 2—PROPERTY AND EQUIPMENT
Major classes of property and equipment consist of the following:
Land
Building and improvements
Office furniture and equipment
Transportation equipment
$ 720 000
1 4 8 2 364
527 013
7 273
2 736 650
Less accumulated depreciation
and amortization
Net property and equipment
— 4 2 0 829
$2 315 821^
Land, building and building improvements with a net carrying amount of $2,071,010 are
pledged as collateral on certain long-term debt (Note 5).
NOTE 3—CAPITALIZED LEASES
The Society leases its data processing equipment under terms requiring the classification as
a capital lease. Amounts capitalized during the year ended May 3 1 , 1982 were $15,567, and
amortization for the current period totalled $12,389.
The following is a schedule by years of future minimum lease payments:
1983
$ 43 519
1984
Total minimum lease payments
Less amount representing interest,
calculated at the Society's
incremental borrowing rate
Present value of minimum lease
payments
Less current maturities
Obligation under capital leases
21 789
65 308
4 613
60 695
38 939
$ 21 756
vm
AMERICAN WELDING SOCIETY, INC.
NOTES TO FINANCIAL STATEMENTS
(continued)
NOTE 4—MORTGAGE RECEIVABLE
During the current year, the Society sold certain land and buildings for approximately
$1,100,000. The Society received approximately $13,000 in cash (net of $87,000 expenses of
sale) and a purchase money mortgage in the amount of $1,000,000.
The mortgage is payable in monthly installments of $50,000 plus interest through August
1982. Commencing in August, 1983, eight annual interest only payments are due with the
balance of $400,000 together with any unpaid interest due in August, 1 9 9 1 . This mortgage
receivable has been pledged as collateral for the note payable, bank (Note 5).
The outstanding balance at May 3 1 , 1982 consists of the following:
12% purchase money mortgage
Less unamortized discount at
an imputed interest rate of 15.25%
Less current maturities
Total mortgage receivable (noncurrent)
$ 550 000
66
483
146
$ 337
298
702
205
497
NOTE 5—LONG-TERM DEBT
Long-term debt at May 3 1 , 1982 consists of the following:
Note payable, bank, payable in monthly installments of $50,000 plus interest at 1 % over prime with a final payment of $28,000 due in September, 1982
$
8V2%, first mortgage, payable in monthly installments of $7,690, including principal and interest, with a final balloon payment of $781,315
due in August, 1988
81/2%, second mortgage, payable in monthly installments of $3,116, including principal and interest, to August, 1988
1 1 % , purchase money mortgage, payable in monthly installments of
$4,540, including principal and interest, to August, 1988
Total
1
Less current maturities
Total long-term debt
$1
178 000
904 661
179 478
245
507
246
261
265
404
062
342
NOTE 6—DEFERRED REVENUE
The following schedule summarizes the activity in the individual deferred revenue accounts
f r o m June 1, 1981 to May 3 1 , 1982:
Deferred revenue June 1, 1981
Contributions received for the year
ended May 3 1 , 1982
Interest earned on restricted funds
Disbursements in accordance
with donor restrictions,
amortized to income
Deferred revenue, May 3 1 , 1982
Awards Fund
$74 668
7 814
( 3 360)
$ 79 122
Safety and Health Fund
$136 493
37 550
3 685
( 62 690)
$ 115 038
NOTE 7—SUBSEQUENT EVENT
Subsequent to May 3 1 , 1982, the Society arranged with a bank for a line of credit
agreement with a limit of $200,000. Interest will be charged at prime rate plus 1 % on
outstanding balances. As of the report date, no amounts had been drawn on the line of
credit.
IX
Download PDF