Title 47
SECTION 32.103
32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.
§ 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:
Balance Sheet Accounts
| Account title | |
|---|---|
| Current assets | |
| Cash and equivalents | 1120 |
| Receivables | 1170 |
| Allowance for doubtful accounts | 1171 |
| Supplies: | |
| Material and supplies | 1220 |
| Prepayments | 1280 |
| Other current assets | 1350 |
| Noncurrent assets | |
| Investments: | |
| Nonregulated investments | 1406 |
| Other noncurrent assets | 1410 |
| Deferred charges: | |
| Deferred maintenance, retirements and other deferred charges | 1438 |
| Other: | |
| Other jurisdictional assets-net | 1500 |