§  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]