47 CFR § 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 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

Title 47