47 C.F.R. § 32.3999

Current through September 30, 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 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

47 C.F.R. §32.3999

82 FR 20842, May 4, 2017

82 FR 20842, 1/1/2018