1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 32
  5. subpart C
  6. § 32.3999

View all text of Subpart C [§ 32.101 - § 32.4550]

§ 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
[82 FR 20842, May 4, 2017]

AUTHORITY: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

SOURCE: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

CITE AS: 47 CFR 32.3999