§ 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
   Account title Class A
   account Class B
   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 Taxes 4100 4100
   Net Current Deferred Nonoperating Income Taxes 4110 4110
   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 credits—net 4320 4320
   Unamortized nonoperating investment tax credits—net 4330 4330
   Net noncurrent deferred operating income taxes 4340 4340
   Net deferred tax liability adjustments 4341 4341
   Net noncurrent deferred nonoperating income taxes 4350 4350
   Deferred tax regulatory adjustments—net 4361 4361
   Other jurisdictional liabilities and deferred credits—net 4370 4370
   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]

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