Sec.  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
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                                                  Class A      Class B
                 Account title                    account      account
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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           4100         4100
     Taxes....................................
    Net Current Deferred Nonoperating Income           4110         4110
     Taxes....................................
    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               4320         4320
     credits_net..............................
    Unamortized nonoperating investment tax            4330         4330
     credits_net..............................
    Net noncurrent deferred operating income           4340         4340
     taxes....................................
    Net deferred tax liability adjustments....         4341         4341
    Net noncurrent deferred nonoperating               4350         4350
     income taxes.............................
    Deferred tax regulatory adjustments_net...         4361         4361
    Other jurisdictional liabilities and               4370         4370
     deferred credits_net.....................
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
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   [ 67 FR 5688 , Feb. 6, 2002]