| 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) |
