47 CFR § 32.3999
Instructions for balance sheet accounts—liabilities and stockholders' equity
February 16, 2021
Liabilities and Stockholders' Equity Accounts To Be Maintained by Companies
Open Table
Account title | |
---|---|
Current liabilities: | |
Current accounts and notes payable | 4000 |
Customer's Deposits | 4040 |
Income taxes—accrued | 4070 |
Other taxes—accrued | 4080 |
Net Current Deferred Nonoperating Income Taxes | 4100 |
Net Current Deferred Nonoperating Income Taxes | 4110 |
Other current liabilities | 4130 |
Long-term debt: | |
Long Term debt and Funded debt | 4200 |
Other liabilities and deferred credits: | |
Other liabilities and deferred credits | 4300 |
Unamortized operating investment tax credits—net | 4320 |
Unamortized nonoperating investment tax credits—net | 4330 |
Net noncurrent deferred operating income taxes | 4340 |
Net deferred tax liability adjustments | 4341 |
Net noncurrent deferred nonoperating income taxes | 4350 |
Deferred tax regulatory adjustments—net | 4361 |
Other jurisdictional liabilities and deferred credits—net | 4370 |
Stockholder's equity: | |
Capital stock | 4510 |
Additional paid-in capital | 4520 |
Treasury stock | 4530 |
Other capital | 4540 |
Retained earnings | 4550 |
[82 FR 20842, May 4, 2017]