§ 32.3999 - Instructions for balance sheet accounts - liabilities and stockholders' equity.

§ 32.3999 Instructions for balance sheet accounts - liabilities and stockholders' equity.

Cross Reference

Link to an amendment published at 82 FR 20842, May 4, 2017.

Liabilities and Stockholders' Equity Accounts To Be Maintained by Class A and Class B Telephone Companies

Account title Class A account Class B account
Current liabilities:
Current accounts and notes payable	4000	4000
Customer's Deposits	4040	4040
Income taxes - accrued	4070	4070
Other taxes - accrued	4080	4080
Net Current Deferred Nonoperating Income Taxes	4100	4100
Net Current Deferred Nonoperating Income Taxes	4110	4110
Other current liabilities	4130	4130
Long-term debt:
Long Term debt and Funded debt	4200	4200
Other liabilities and deferred credits:
Other liabilities and deferred credits	4300	4300
Unamortized operating investment tax credits - net	4320	4320
Unamortized nonoperating investment tax credits - net	4330	4330
Net noncurrent deferred operating income taxes	4340	4340
Net deferred tax liability adjustments	4341	4341
Net noncurrent deferred nonoperating income taxes	4350	4350
Deferred tax regulatory adjustments - net	4361	4361
Other jurisdictional liabilities and deferred credits - net	4370	4370
Stockholder's equity:
Capital stock	4510	4510
Additional paid-in capital	4520	4520
Treasury stock	4530	4530
Other capital	4540	4540
Retained earnings	4550	4550

[67 82 FR 5688, Feb. 6, 200220842, May 4, 2017]