Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Form FORM OF GENERAL BALANCE SHEET STATEMENT

Current assets:

701. Cash.

702. Temporary cash investments.

703. Special deposits.

704. Loans and notes receivable.

705. Accounts receivable; Interline and other balances.

706. Accounts receivable; Customers.

707. Accounts receivable; Other.

708. Interest and dividends receivable.

708.5. Receivables from affiliated companies.

709. Accrued accounts receivable.

709.5. Allowance for uncollectible accounts.

Net receivables.

710. Working funds.

711. Prepayments.

712. Material and supplies.

713. Other current assets.

713.5 Derivative instrument assets.

713.6 Derivative instrument assets-hedges.

714. Deferred income tax debits.

Total current assets.

Special funds:

715. Sinking funds.

716. Capital funds.

717. Other funds.

Total special funds.

Investments:

721. Investments and advances; affiliated companies.

Undistributed earnings from certain investments in account 751.

721.5. Adjustments; investments and advances—affiliated companies.

Net—investments and advances—affiliated companies.

722. Other investments and advances.

723. Adjustments; Other investments and advances.

Net—other investments and advances.

Total investments.

Tangible property:

731. Road and equipment property.

735. Accumulated depreciation; Road and equipment property.

736. Accumulated amortization; Road and equipment property—Defense projects.

Net road and equipment property.

732. Improvements on leased property.

733. Accumulated depreciation; Improvements on leased property.

734. Accumulated amortization; Improvements on leased property—Defense projects.

Net improvements on leased property.

Total carrier property.

737. Property used in other than carrier operations.

738. Accumulated depreciation; Property used in other than carrier operations.

Net—property used in other than carrier operations.

Total tangible property.

Intangible property:

739. Organization expenses.

Other assets and deferred debits:

741. Other assets.

743. Other deferred debits.

744. Accumulated deferred income tax debits.

Total other assets and deferred debits.

Total assets.

Liabilities and Shareholders' Equity

Current liabilities:

751. Loans and notes payable.

752. Accounts payable; Interline and other balances.

753. Audited accounts and wages payable.

754. Accounts payable; Other.

755. Interest payable.

756. Dividends payable.

757. Payables to affiliated companies.

759. Accrued accounts payable.

760. Federal income taxes accrued.

761. State and other income taxes accrued.

761.5. Other taxes accrued.

762. Deferred income tax credits.

763. Other current liabilities.

763.5 Derivative instrument liabilities.

763.6 Derivative instrument liabilities—hedges.

764. Equipment obligations and other long-term debt due within one year.

Total current liabilities.

Long-term debt due after one year: ¹

765. Funded debt unmatured.

766. Equipment obligations.

766.5. Capitalized lease obligations.

767. Receivers' and trustees' securities.

768. Debt in default.

769. Accounts payable; Affiliated companies.

770.1 Unamortized debt discount.

770.2 Unamortized premium on debt.

Total long-term debt due after one year.

Other long-term liabilities:

771. Accrued liability; Pension and welfare.

772. Accrued liability; Leased property.

774. Accrued liability; Casualty and other claims.

775. Other accrued liabilities.

781. Interest in default.

782. Other liabilities.

Total other long-term liabilities.

Deferred credits:

783. Deferred revenues—transfers from government authorities.

784. Other deferred credits.

786. Accumulated deferred income tax credits.

Total deferred credits.

Shareholders' equity:

Capital stock:

791. Capital stock.

792. Liability for conversion of capital stock.

793. Discount on capital stock.

Total capital stock.

Additional capital:

794. Premiums and assessments on capital stock.

795. Other capital.

Total additional capital.

Retained earnings:

797. Retained earnings; Appropriated.

798. Retained earnings; Unappropriated.

Total retained earnings.

798.5 Treasury stock.

799. Accumulated Other Comprehensive Income.

Total shareholders' equity.

Total liabilities and shareholders' equity.