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 |