Account Title |
Account # |
Balance |
Assets |
1 |
Dr |
Cash And Investments |
1.1 |
Dr |
Cash And Cash Equivalents |
1.1.1 |
Dr |
Investments And Securities |
1.1.2 |
Dr |
Derivative Instruments And Hedges |
1.1.3 |
Dr |
Capital Leases, Lessor |
1.1.4 |
Dr |
Restricted Assets |
1.1.5 |
Dr |
Intercompany Investments |
1.1.6 |
Dr |
Receivables |
1.2 |
Dr |
Accounts, Notes And Loans |
1.2.1 |
Dr |
Notes And Loans Receivable |
1.2.2 |
Dr |
Receivables With Imputed Interest |
1.2.3 |
Dr |
Contracts Or Programs |
1.2.4 |
Dr |
Other Receivables |
1.2.5 |
Dr |
Inventory |
1.3 |
Dr |
Merchandise, Material And Supplies |
1.3.1 |
Dr |
Work In Process |
1.3.2 |
Dr |
Finished Goods |
1.3.3 |
Dr |
Capitalized Contract Cost |
1.3.4 |
Dr |
Other Inventory |
1.3.5 |
Dr |
Inventory For Long-Term Contracts Or Programs |
1.3.6 |
Dr |
Allowances And Adjustments |
1.3.7 |
(Cr) |
Accrued, Deferred And Other Assets |
1.4 |
Dr |
Prepaid Expense |
1.4.1 |
Dr |
Returnable Deposits |
1.4.2 |
Dr |
Accrued Revenue |
1.4.3 |
Dr |
Deferred Costs |
1.4.4 |
Dr |
Other Accrued And Deferred Assets |
1.4.5 |
Dr |
Investments And Other Assets |
1.4.6 |
Dr |
Property, Plant And Equipment |
1.5 |
Dr |
Land, Buildings And Improvements |
1.5.1 |
Dr |
Machinery And Equipment |
1.5.2 |
Dr |
Other Property, Plant And Equipment |
1.5.3 |
Dr |
Assets Under Construction |
1.5.4 |
Dr |
Intangible Assets |
1.6 |
Dr |
Intangible Assets Excluding Goodwill |
1.6.1 |
Dr |
Goodwill |
1.6.2 |
Dr |
Acquisitions In Progress |
1.6.3 |
Dr |
Liabilities |
2 |
(Cr) |
Accounts Payable And Accrued Liabilities |
2.1 |
(Cr) |
Accounts Payable |
2.1.1 |
(Cr) |
Accrued Liabilities |
2.1.2 |
(Cr) |
Employee-Related Liabilities |
2.1.3 |
(Cr) |
Taxes Payable |
2.1.4 |
(Cr) |
Interest And Dividends Payable |
2.1.5 |
(Cr) |
Debt And Capital Lease Obligations |
2.2 |
(Cr) |
Debts |
2.2.1 |
(Cr) |
Notes And Loans Payable |
2.2.2 |
(Cr) |
Special Assessment Bond |
2.2.3 |
(Cr) |
Long-Term Federal Home Loan Bank Advances |
2.2.4 |
(Cr) |
Capital Lease Obligations |
2.2.5 |
(Cr) |
Deferred Revenue And Credits |
2.3 |
(Cr) |
Contracts Or Programs |
2.4 |
(Cr) |
Billings In Excess Of Cost |
2.4.1 |
(Cr) |
Derivative Instruments And Hedges |
2.5 |
(Cr) |
Derivative Liability |
2.5.1 |
(Cr) |
Hedging Liabilities |
2.5.2 |
(Cr) |
Energy Marketing Contract Liabilities |
2.5.3 |
(Cr) |
Liabilities Other Than Debt |
2.6 |
(Cr) |
Related Party Liabilities |
2.7 |
(Cr) |
Related Party Accounts Payable |
2.7.1 |
(Cr) |
Related Party Notes Payable |
2.7.2 |
(Cr) |
Due To Employees |
2.7.3 |
(Cr) |
Due To Officers Or Stockholders |
2.7.4 |
(Cr) |
Due To Affiliate |
2.7.5 |
(Cr) |
Due To Other Related Parties |
2.7.6 |
(Cr) |
Other Liabilities |
2.8 |
(Cr) |
Equity |
3 |
(Cr) |
Paid-In Capital |
3.1 |
(Cr) |
Common Stock |
3.1.1 |
(Cr) |
Preferred Stock |
3.1.2 |
(Cr) |
Additional Paid-In Capital |
3.1.3 |
(Cr) |
Legal Equity (Statutory Capital) |
3.1.4 |
(Cr) |
Retained Earnings |
3.2 |
Dr / (Cr) |
Appropriated |
3.2.1 |
(Cr) |
Unappropriated |
3.2.2 |
(Cr) |
Retained Earnings Deficit |
3.2.3 |
Dr |
Suspense Account |
3.2.4 |
Dr / (Cr) |
Accumulated Other Comprehensive Income |
3.3 |
Dr / (Cr) |
Foreign Currency Translation Gain (Loss) |
3.3.1 |
Dr / (Cr) |
Available For Sale Securities Gain (Loss) |
3.3.2 |
Dr / (Cr) |
Impairment Debt Securities |
3.3.3 |
Dr |
Cash Flow Hedges Gain (Loss) |
3.3.4 |
Dr / (Cr) |
Defined Benefit Plan Income (Loss) |
3.3.5 |
Dr / (Cr) |
Other Equity |
3.4 |
Dr / (Cr) |
Unearned Sop Shares |
3.4.1 |
Dr |
Receivable From Officers, Directors For Issuance
Of Capital Stock |
3.4.2 |
Dr |
Receivable From Shareholders Or Affiliates
For Issuance Of Capital Stock |
3.4.3 |
Dr |
Stockholders' Equity Note, Subscriptions Receivable |
3.4.4 |
Dr |
Warrants, Rights Outstanding |
3.4.5 |
(Cr) |
Other Additional Capital |
3.4.6 |
(Cr) |
Treasury Stock |
3.4.7 |
Dr |
Additional Items |
3.4.8 |
Dr / (Cr) |
Equity Attributable To Non-Controlling Interest |
3.5 |
(Cr) |
Revenue |
4 |
(Cr) |
Goods |
4.1 |
(Cr) |
Products And Merchandise |
4.1.1 |
(Cr) |
Products |
4.1.1.1 |
(Cr) |
Merchandise |
4.1.1.2 |
(Cr) |
Allowances, Discounts |
4.1.2 |
Dr |
Returns, Allowances |
4.1.2.1 |
Dr |
Sales Discounts (Consideration Paid To Customers) |
4.1.2.2 |
Dr |
Services |
4.2 |
(Cr) |
General Services |
4.2.1 |
(Cr) |
Allowances, Discounts |
4.2.2 |
Dr |
Sales Allowances |
4.2.2.1 |
Dr |
Sales Discounts |
4.2.2.2 |
Dr |
Itemized Services |
4.2.3 |
(Cr) |
Other Sales Revenues |
4.2.3.38 |
(Cr) |
Other Operating Income |
4.3 |
(Cr) |
Other Recurring Income |
4.3.1 |
(Cr) |
Expenses |
5 |
Dr |
Expenses Classified By Function |
5.1 |
Dr |
Cost Of Revenue |
5.1.1 |
Dr |
Cost Of Goods Sold |
5.1.1.1 |
Dr |
Cost Of Services Rendered |
5.1.1.2 |
Dr |
Other Costs Of Sales |
5.1.1.3 |
Dr |
Selling, General, Administrative |
5.1.2 |
Dr |
Selling And Marketing |
5.1.2.1 |
Dr |
General, Administrative Expenses |
5.1.2.2 |
Dr |
Other Operating Expenses |
5.1.2.3 |
Dr |
Doubtful Accounts |
5.1.3 |
Dr |
Expenses Classified By Nature |
5.2 |
Dr |
Merchandise, Material, Supplies And Utilities |
5.2.1 |
Dr |
Employee Benefits |
5.2.2 |
Dr |
Services |
5.2.3 |
Dr |
Rent, Depreciation, Amortization And Depletion |
5.2.4 |
Dr |
Taxes And Fees |
5.2.5 |
Dr |
Other Expenses |
5.2.6 |
Dr |
Other Revenue, Expenses, Gains And Losses |
6 |
Dr / (Cr) |
Gains And Losses |
6.1 |
Dr / (Cr) |
Foreign Currency |
6.1.1 |
Dr / (Cr) |
Other Non-Operating Income Or Loss |
6.1.2 |
Dr / (Cr) |
Restructuring Charge |
6.1.3 |
Dr |
Inventory Write-Downs (Not Recognized In Cost
Of Sales) |
6.1.4 |
Dr |
Impairment Charge |
6.1.5 |
Dr |
Extinguishment Of Debt |
6.1.6 |
Dr / (Cr) |
Business Combination, Acquisition Related Costs |
6.1.7 |
Dr |
Gain (Loss) Related To Litigation Settlement |
6.1.8 |
Dr / (Cr) |
Asset Retirement Obligation |
6.1.9 |
Dr / (Cr) |
Unusual And/Or Infrequent Items |
6.1.10 |
Dr / (Cr) |
Additional Itemized Gains And Losses |
6.1.11 |
Dr / (Cr) |
Non-Operating Revenues, Expenses |
6.2 |
Dr / (Cr) |
Non-Operating Revenues |
6.2.1 |
(Cr) |
Non-Operating Expenses |
6.2.2 |
Dr |
Non-Monetary Transactions |
6.3 |
Dr / (Cr) |
Income Tax (Benefit) |
7 |
Dr / (Cr) |