47 CFR § 32.3999 - Instructions for balance sheet accounts—liabilities and stockholders' equity.
---
identifier: "/us/cfr/t47/s32.3999"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.3999 - Instructions for balance sheet accounts—liabilities and stockholders' equity."
title_number: 47
title_name: "Telecommunication"
section_number: "32.3999"
section_name: "Instructions for balance sheet accounts—liabilities and stockholders' equity."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---
# 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]