§ 32.103   Balance sheet accounts for other than regulated-fixed assets to be
maintained.

   Balance sheet accounts to be maintained by companies for other than
   regulated-fixed assets are indicated as follows:

   Balance Sheet Accounts
                          Account title
                          Current assets
   Cash and equivalents                                         1120
   Receivables                                                  1170
   Allowance for doubtful accounts                              1171
   Supplies:
   Material and supplies                                        1220
   Prepayments                                                  1280
   Other current assets                                         1350
                        Noncurrent assets
   Investments:
   Nonregulated investments                                     1406
   Other noncurrent assets                                      1410
   Deferred charges:
   Deferred maintenance, retirements and other deferred charges 1438
   Other:
   Other jurisdictional assets-net                              1500

   [ 82 FR 20840 , May 4, 2017]

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