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United States - Chart of Accounts-3


  • Assets
    • Cash and Short-term Investments
      • Cash
      • Short-Term Investments
    • Receivables
      • Accounts Receivable
      • Notes and Loans
      • Contracts Receivable
      • Other Receivables
      • Receivables Clearing Account
    • Inventory
      • Raw Materials and Supplies
      • Work In Process
      • Finished Goods and Merchandise
      • Additional Inventory Items
    • Accrued and Deferred Items
      • Pre-Paid Expenses
      • Returnable Deposits
      • Other Assets, Unclassified
      • Accrued Revenue
      • Deferred Costs
      • Other Accrued and Deferred Items
      • Other Current Assets
    • Long-Term Investments
      • Marketable Securities
      • Intercompany Investments
      • Notes and Receivables Classified as Investments
      • Lessor's Net Investment
      • Other Investments
      • Derivative Instruments
    • Property, Plant and Equipment
      • Land, Buildings and Improvements
      • Machinery and Equipment
      • Other Property, Plant and Equipment
      • Acquisitions in Progress
    • Intangible Assets
      • Indefinite Lived
      • Goodwill
      • Finite Lived
    • Other and Temporary Assets
      • Prepaid and Other Accrued Assets
      • Assets Held for Disposal
      • Contacts in Progress
      • Restricted Cash, Investments
      • Regulated Entity
      • Deferred Tax Assets
      • Other Long-Lived Assets
    • Property,Plant & Equipment Accumulated Depreciation
      • Machinery & Equipment Accumulated Depreciation
      • Property,Plant & Equipment Acc Depreciation
    • Cash Equivalents
      • Bank
  • Liabilities
    • Payables
      • Accounts Payable
      • Short-Term Borrowings
      • Lines of Credit
      • Related Parties
    • Accrued and Deferred Liabilities
      • Accrued Liabilities
      • Employee Related Liabilities
      • Deferred Revenue and Credits
    • Additional Short-Term Liabilities
      • Current Portion of Long-Term Debt
      • Construction Contracts
      • Other Short-Term Liabilities
      • Stock received but not Invoiced
    • Long-Term Debts
      • Notes and Debentures
      • Loans
    • Capital Leases
    • Other Long-Term Liabilities
      • Additional Debts
      • Deferred Tax Liabilities
      • Additional Deferrals
    • Contingencies and Provisions
      • Provisions
      • Asset Retirement Obligations
      • Other Commitments and Contingencies
  • Stockholders Equity
    • Paid-in Capital
      • Common Stock
      • Preferred Stock
      • Additional Paid-in Capital
      • Legal Equity (Statutory Capital)
    • Retained Earnings
      • Appropriated
      • Unappropriated
      • Retained Earnings Deficit
      • Suspense Account
  • Revenue
    • Goods
      • Products and Merchandise
      • Allowances, Discounts
    • Services
      • General Services
      • Allowances & Discounts
      • Financial Services
      • Additional Items
    • Other Operating Income
      • Other Recurring Income
  • Expense
    • Cost of Revenue
      • Cost of Goods Sold
      • Cost of Services
      • Other Costs of Sales
    • Selling, General, Administrative
      • Selling and Marketing
      • General, Administrative Expenses
      • Doubtful Accounts
      • Other Operating Expenses
    • Depreciation Expenses
      • Machinery and Equipment Depreciation
      • Other Property, Plant and Equipment Depreciation
    • Other Revenue, Expenses, Gains and Losses
      • Expenses included in valuation
      • Inventory Write-Downs

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