47 C.F.R. § 32.3999

Current through October 31, 2024
Section 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity

Liabilities and Stockholders' Equity Accounts To Be Maintained by Companies

Account title
Current liabilities:
Current accounts and notes payable4000
Customer's Deposits4040
Income taxes-accrued4070
Other taxes-accrued4080
Net Current Deferred Nonoperating Income Taxes4100
Net Current Deferred Nonoperating Income Taxes4110
Other current liabilities4130
Long-term debt:
Long Term debt and Funded debt4200
Other liabilities and deferred credits:
Other liabilities and deferred credits4300
Unamortized operating investment tax credits-net4320
Unamortized nonoperating investment tax credits-net4330
Net noncurrent deferred operating income taxes4340
Net deferred tax liability adjustments4341
Net noncurrent deferred nonoperating income taxes4350
Deferred tax regulatory adjustments-net4361
Other jurisdictional liabilities and deferred credits-net4370
Stockholder's equity:
Capital stock4510
Additional paid-in capital4520
Treasury stock4530
Other capital4540
Retained earnings4550

47 C.F.R. §32.3999

82 FR 20842 , May 4, 2017
82 FR 20842 , 1/1/2018