a <- list(c("20M1", "A1", "ACC1"), c("20M2", "A2", "ACC2"), c("20M3"))
mx <- max(lengths(a))
data.frame(lapply(a, `length<-`, mx))
#> c..20M1....A1....ACC1.. c..20M2....A2....ACC2.. c..20M3...NA..NA.
#> 1 20M1 20M2 20M3
#> 2 A1 A2 <NA>
#> 3 ACC1 ACC2 <NA>Created on 2021-10-06 by the reprex package (v2.0.0)