CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART C—Instructions for Balance Sheet Accounts (§32.101 to §32.4550) > 32.3999—Instructions for balance sheet accounts—liabilities and stockholders' equity.

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 Aaccount Class Baccount
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]