§ 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

   [ 82 FR 20842 , May 4, 2017]

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