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Financial Reporting Part 2 – Alphabetical Section

Balance Sheet Items  Current Assets Investments and Special Funds Operating Property and Equipment Nonoperating Property and Equipment Deferred Charges Current Liabilities Noncurrent Liabilities Deferred CreditsStockholders EquityProfit and Loss Items...

Financial Reporting Part 1 - Numerical Section

This guide is intended to be used as a medium for clarifying the classification of items under the Uniform System of Accounts and Reports effective June 1, 1961, as amended. It should be used in context with, and does not in any respect supplant, the instructions contained in the CFR Title 14,...