§  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]