{"data":{"id":"us/47-cfr-32.3999","jurisdiction":"us","citation":"47 CFR 32.3999","heading":"Instructions for balance sheet accounts—liabilities and stockholders' equity.","body":"Liabilities and Stockholders' Equity Accounts To Be Maintained by Companies\nAccount title\nCurrent liabilities:\nCurrent accounts and notes payable 4000\nCustomer's Deposits 4040\nIncome taxes—accrued 4070\nOther taxes—accrued 4080\nNet Current Deferred Nonoperating Income Taxes 4100\nNet Current Deferred Nonoperating Income Taxes 4110\nOther current liabilities 4130\nLong-term debt:\nLong Term debt and Funded debt 4200\nOther liabilities and deferred credits:\nOther liabilities and deferred credits 4300\nUnamortized operating investment tax credits—net 4320\nUnamortized nonoperating investment tax credits—net 4330\nNet noncurrent deferred operating income taxes 4340\nNet deferred tax liability adjustments 4341\nNet noncurrent deferred nonoperating income taxes 4350\nDeferred tax regulatory adjustments—net 4361\nOther jurisdictional liabilities and deferred credits—net 4370\nStockholder's equity:\nCapital stock 4510\nAdditional paid-in capital 4520\nTreasury stock 4530\nOther capital 4540\nRetained earnings 4550","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"d56fca68c40ae5a19a2d1c175bf32d1f89d90ca883ee190a52c2fdd0d0c83b77","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.3410","next":"us/47-cfr-32.4000"},"notice":"GroundRules: Original legal text. Not legal advice."}