Balance sheet accounts for other than regulated-fixed assets to be maintained.

Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows: Balance Sheet Accounts Account title Current assets Cash and equivalents 1120 Receivables 1170 Allowance for doubtful accounts 1171 Supplies: Material and supplies 1220 Prepayments 1280 Other current assets 1350 Noncurrent assets Investments: Nonregulated investments 1406 Other noncurrent assets 1410 Deferred charges: Deferred maintenance, retirements and other deferred charges 1438 Other: Other jurisdictional assets-net 1500 [82 FR 20840, May 4, 2017]