Goto Section: 32.3410 | 32.4000 | Table of Contents

FCC 32.3999
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  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         4130
Long-term debt:
    Long Term debt and Funded debt............         4200         4200
Other 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]


Goto Section: 32.3410 | 32.4000

Goto Year: 2004 | 2006
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public