Code of Federal Regulations Title 47. Telecommunication § 47.32.3999 Instructions for balance sheet accounts—liabilities and stockholders' equity

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