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, Part 241.

• Balance Sheet Items  
  • Current Assets 
  • Investments and Special Funds
  • Operating Property and Equipment
  • Nonoperating Property and Equipment
  • Deferred Charges 
  • Current Liabilities 
  • Noncurrent Liabilities
  • Deferred Credits
  • Stockholders Equity
• Profit and Loss Items  
  • Operating Revenues
  • Foreword Note Applicable to Payroll Accounts 
  • Operating Expenses 
  • Nonoperating Income and Expenses
  • Income Taxes 
  • Special Items