| Account Title |
Account # |
Balance |
Depth |
| Assets |
1 |
Dr |
0 |
| Cash and Short-term Investments |
1.1 |
Dr |
1 |
| Cash and Cash Equivalents |
1.1.1 |
Dr |
2 |
| Short-Term Investments |
1.1.2 |
Dr |
2 |
| Receivables |
1.2 |
Dr |
1 |
| Accounts Receivable |
1.2.1 |
Dr |
2 |
| Notes and Loans |
1.2.2 |
Dr |
2 |
| Contracts Receivable |
1.2.3 |
Dr |
2 |
| Other Receivables |
1.2.4 |
Dr |
2 |
| Receivables Clearing Account |
1.2.5 |
Zero |
2 |
| Inventory |
1.3 |
Dr |
1 |
| Raw Materials and Supplies |
1.3.1 |
Dr |
2 |
| Work In Process |
1.3.2 |
Dr |
2 |
| Finished Goods and Merchandise |
1.3.3 |
Dr |
2 |
| Additional Inventory Items |
1.3.4 |
Dr |
2 |
| Accrued and Deferred Items |
1.4 |
Dr |
1 |
| Pre-Paid Expenses |
1.4.1 |
Dr |
2 |
| Returnable Deposits |
1.4.2 |
Dr |
2 |
| Other Assets, Unclassified |
1.4.3 |
Dr |
2 |
| Accrued Revenue |
1.4.4 |
Dr |
2 |
| Deferred Costs |
1.4.5 |
Dr |
2 |
| Other Accrued and Deferred Items |
1.4.6 |
Dr |
2 |
| Other Current Assets |
1.4.7 |
Dr |
2 |
| Long-Term Investments |
1.5 |
Dr |
1 |
| Marketable Securities |
1.5.1 |
Dr |
2 |
| Intercompany Investments |
1.5.2 |
Dr |
2 |
| Notes and Receivables Classified as Investments |
1.5.3 |
Dr |
2 |
| Lessor's Net Investment |
1.5.4 |
Dr |
2 |
| Other Investments |
1.5.5 |
Dr |
2 |
| Derivative Instruments |
1.5.6 |
Dr |
2 |
| Property, Plant and Equipment |
1.6 |
Dr |
1 |
| Land, Buildings and Improvements |
1.6.1 |
Dr |
2 |
| Machinery and Equipment |
1.6.2 |
Dr |
2 |
| Other Property, Plant and Equipment |
1.6.3 |
Dr |
2 |
| Acquisitions in Progress |
1.6.4 |
Dr |
2 |
| Intangible Assets |
1.7 |
Dr |
1 |
| Indefinite Lived |
1.7.1 |
Dr |
2 |
| Goodwill |
1.7.2 |
Dr |
2 |
| Finite Lived |
1.7.3 |
Dr |
2 |
| Acquisitions in Progress |
1.7.4 |
Dr |
2 |
| Other and Temporary Assets |
1.8 |
Dr |
1 |
| Prepaid and Other Accrued Assets |
1.8.1 |
Dr |
2 |
| Assets Held for Disposal |
1.8.2 |
Dr |
2 |
| Contacts in Progress |
1.8.3 |
Dr |
2 |
| Restricted Cash, Investments |
1.8.4 |
Dr |
2 |
| Regulated Entity |
1.8.5 |
Dr |
2 |
| Deferred Tax Assets |
1.8.6 |
Dr |
2 |
| Other Long-Lived Assets |
1.8.7 |
Dr |
2 |
| Liabilities |
2 |
(Cr) |
0 |
| Payables |
2.1 |
(Cr) |
1 |
| Accounts Payable |
2.1.1 |
(Cr) |
2 |
| Short-Term Borrowings |
2.1.2 |
(Cr) |
2 |
| Lines of Credit |
2.1.3 |
(Cr) |
2 |
| Related Parties |
2.1.4 |
(Cr) |
2 |
| Accrued and Deferred Liabilities |
2.2 |
(Cr) |
1 |
| Accrued Liabilities |
2.2.1 |
(Cr) |
2 |
| Employee Related Liabilities |
2.2.2 |
(Cr) |
2 |
| Deferred Revenue and Credits |
2.2.3 |
(Cr) |
2 |
| Additional Short-Term Liabilities |
2.3 |
(Cr) |
1 |
| Current Portion of Long-Term Debt |
2.3.1 |
(Cr) |
2 |
| Construction Contracts |
2.3.2 |
(Cr) |
2 |
| Other Short-Term Liabilities |
2.3.3 |
(Cr) |
2 |
| Long-Term Debts |
2.4 |
(Cr) |
1 |
| Notes and Debentures |
2.4.1 |
(Cr) |
2 |
| Loans |
2.4.2 |
(Cr) |
2 |
| Capital Leases |
2.5 |
(Cr) |
1 |
| Other Long-Term Liabilities |
2.6 |
(Cr) |
1 |
| Additional Debts |
2.6.1 |
(Cr) |
2 |
| Deferred Tax Liabilities |
2.6.2 |
(Cr) |
2 |
| Additional Deferrals |
2.6.3 |
(Cr) |
2 |
| Contingencies and Provisions |
2.7 |
(Cr) |
1 |
| Provisions |
2.7.1 |
(Cr) |
2 |
| Asset Retirement Obligations |
2.7.2 |
(Cr) |
2 |
| Other Commitments and Contingencies |
2.7.3 |
(Cr) |
2 |
| Stockholders Equity |
3 |
(Cr) |
0 |
| Paid-in Capital |
3.1 |
(Cr) |
1 |
| Common Stock |
3.1.1 |
(Cr) |
2 |
| Preferred Stock |
3.1.2 |
(Cr) |
2 |
| Additional Paid-in Capital |
3.1.3 |
(Cr) |
2 |
| Legal Equity (Statutory Capital) |
3.1.4 |
(Cr) |
2 |
| Retained Earnings |
3.2 |
Dr / (Cr) |
1 |
| Appropriated |
3.2.1 |
(Cr) |
2 |
| Unappropriated |
3.2.2 |
(Cr) |
2 |
| Retained Earnings Deficit |
3.2.3 |
Dr |
2 |
| Suspense Account |
3.2.4 |
Dr / (Cr) |
2 |
| Accumulated Other Comprehensive Income |
3.3 |
Dr / (Cr) |
1 |
| Foreign Currency Translation Gain (Loss) |
3.3.1 |
Dr / (Cr) |
2 |
| Available for Sale Securities Gain (Loss) |
3.3.2 |
Dr / (Cr) |
2 |
| Impairment Debt Securities |
3.3.3 |
Dr |
2 |
| Cash Flow Hedges Gain (Loss) |
3.3.4 |
Dr / (Cr) |
2 |
| Defined Benefit Plan Income (Loss) |
3.3.5 |
Dr / (Cr) |
2 |
| Other Equity |
3.4 |
Dr / (Cr) |
1 |
| Unearned ESOP Shares |
3.4.1 |
Dr |
2 |
| Receivable From Officers, Directors for Issuance of Capital Stock |
3.4.2 |
Dr |
2 |
| Receivable From Shareholders or Affiliates for Issuance of Capital Stock |
3.4.3 |
Dr |
2 |
| Stockholders' Equity Note, Subscriptions Receivable |
3.4.4 |
Dr |
2 |
| Warrants, Rights Outstanding |
3.4.5 |
(Cr) |
2 |
| Other Additional Capital |
3.4.6 |
(Cr) |
2 |
| Treasury Stock |
3.4.7 |
Dr |
2 |
| Additional Items |
3.4.8 |
Dr / (Cr) |
2 |
| Equity Attributable to Non-controlling Interest |
3.5 |
(Cr) |
1 |
| Revenue |
4 |
(Cr) |
0 |
| Goods |
4.1 |
(Cr) |
1 |
| Products and Merchandise |
4.1.1 |
(Cr) |
2 |
| Allowances, Discounts |
4.1.2 |
Dr |
2 |
| Services |
4.2 |
(Cr) |
1 |
| General Services |
4.2.1 |
(Cr) |
2 |
| Allowances, Discounts |
4.2.2 |
Dr |
2 |
| Financial Services |
4.2.3 |
(Cr) |
2 |
| Additional Items |
4.2.4 |
(Cr) |
2 |
| Other Operating Income |
4.3 |
(Cr) |
1 |
| Other Recurring Income |
4.3.1 |
(Cr) |
2 |
| Expenses |
5 |
Dr |
0 |
| Cost of Revenue |
5.1 |
Dr |
1 |
| Cost of Goods Sold |
5.1.1 |
Dr |
2 |
| Cost of Services |
5.1.2 |
Dr |
2 |
| Other Costs of Sales |
5.1.3 |
Dr |
2 |
| Selling, General, Administrative |
5.2 |
Dr |
1 |
| Selling and Marketing |
5.2.1 |
Dr |
2 |
| General, Administrative Expenses |
5.2.2 |
Dr |
2 |
| Doubtful Accounts |
5.2.3 |
Dr |
2 |
| Other Operating Expenses |
5.2.4 |
Dr |
|
| Other Revenue, Expenses, Gais and Losses |
6 |
Dr / (Cr) |
0 |
| Gains and Losses |
6.1 |
Dr / (Cr) |
1 |
| Foreign Currency |
6.1.1 |
Dr / (Cr) |
2 |
| Other Non-operating Income or Loss |
6.1.2 |
Dr / (Cr) |
2 |
| Restructuring Charge |
6.1.3 |
Dr |
2 |
| Inventory Write-Downs (Not Recognized in Cost of Sales) |
6.1.4 |
Dr |
2 |
| Impairment Charge |
6.1.5 |
Dr |
2 |
| Extinguishment of Debt |
6.1.6 |
Dr / (Cr) |
2 |
| Business Combination, Acquisition Related Costs |
6.1.7 |
Dr |
2 |
| Gain (Loss) Related to Litigation Settlement |
6.1.8 |
Dr / (Cr) |
2 |
| Asset Retirement Obligation |
6.1.9 |
Dr / (Cr) |
2 |
| Unusual and/or Infrequent Items |
6.1.10 |
Dr / (Cr) |
2 |
| Additional Itemized Gains and Losses |
6.1.11 |
Dr / (Cr) |
2 |
| Non-Operating Revenues, Expenses |
6.2 |
Dr / (Cr) |
1 |
| Non-Operating Revenues |
6.2.1 |
(Cr) |
2 |
| Non-Operating Expenses |
6.2.2 |
Dr |
2 |
| Income Tax (Benefit) |
7 |
Dr / (Cr) |
0 |