Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than regulated-fixed assets are indicated as follows:
Balance Sheet Accounts------------------------------------------------------------------------
Class A Class B
Account title account account------------------------------------------------------------------------
Current assets
Cash and equivalents.............................. 1120 1120Receivables....................................... 1170 1170Allowance for doubtful accounts................... 1171 1171
Supplies:
Material and supplies........................... 1220 1220Prepayments....................................... 1280 1280Other current assets.............................. 1350 1350
Noncurrent assets
Investments:
Nonregulated investments........................ 1406 1406
Other noncurrent assets......................... 1410 1410Deferred charges:
Deferred maintenance, retirements and other 1438 1438
deferred charges...............................Other:
Other jurisdictional assets-net................. 1500 1500------------------------------------------------------------------------ [67 FR 5680, Feb. 6, 2002]