47 C.F.R. § 32.3999 Instructions for balance sheet accounts—liabilities and stockholders' equity.
Title 47 - Telecommunication
[67 FR 5688, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.3999 Instructions for balance sheet accounts—liabilities and stockholders' equity.
Liabilities and Stockholders' Equity Accounts To Be Maintained by Class A and Class B Telephone Companies------------------------------------------------------------------------ Class A Class B Account title account 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 4100 4100 Taxes.................................... Net Current Deferred Nonoperating Income 4110 4110 Taxes.................................... Other current liabilities................. 4130 4130Long-term debt: Long Term debt and Funded debt............ 4200 4200Other liabilities and deferred credits: Other liabilities and deferred credits.... 4300 4300 Unamortized operating investment tax 4320 4320 credits_net.............................. Unamortized nonoperating investment tax 4330 4330 credits_net.............................. Net noncurrent deferred operating income 4340 4340 taxes.................................... Net deferred tax liability adjustments.... 4341 4341 Net noncurrent deferred nonoperating 4350 4350 income taxes............................. Deferred tax regulatory adjustments_net... 4361 4361 Other jurisdictional liabilities and 4370 4370 deferred credits_net.....................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------------------------------------------------------------------------
