Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:
| Account title
|
|
|---|
| Current assets
| |
| Cash and equivalents | 1120
|
| Receivables | 1170
|
| Allowance for doubtful accounts | 1171
|
| Supplies:
| |
| Material and supplies | 1220
|
| Prepayments | 1280
|
| Other current assets | 1350
|
| Noncurrent assets
| |
| Investments:
| |
| Nonregulated investments | 1406
|
| Other noncurrent assets | 1410
|
| Deferred charges:
| |
| Deferred maintenance, retirements and other deferred charges | 1438
|
| Other:
| |
| Other jurisdictional assets-net | 1500 |