47 CFR 32.3999 - Instructions for balance sheet accounts—liabilities and stockholders' equity.

Regulations last checked for updates: Dec 17, 2025

Title 47 - Telecommunication last revised: Dec 10, 2025

§ 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]

authority: 47 U.S.C. 219,220,unless

source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

cite as: 47 CFR 32.3999