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]