Code of Federal Regulations (alpha)

CFR /  Title 47  /  Part 32  /  Sec. 32.3999 Instructions for balance sheet accounts--liabilities

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------------------------------------------------------------------------ [67 FR 5688, Feb. 6, 2002]