Balance Sheet Classification

1. Prepaid Insurance (for 2022) A) Current Assets B) Investments "C) Property, Plan and Equipment" D) Intangible assets E) Other Assets F) Current Liabilities G) Long-term liabilities H) Paid-in Capital I) Retain earnings

2. Restricted cash (will be used to retire bonds in 10 years)

		A) Current Assets
		B) Investments
		"C) Property, Plan and Equipment"
		D) Intangible assets
		E) Other Assets
		F) Current Liabilities
		G) Long-term liabilities
		H) Paid-in Capital
		I) Retain earnings

3. Notes payable (due in 3 month)

		A) Current Assets
		B) Investments
		"C) Property, Plan and Equipment"
		D) Intangible assets
		E) Other Assets
		F) Current Liabilities
		G) Long-term liabilities
		H) Paid-in Capital
		I) Retain earnings

4. Interest payable (due in 3 months)

		A) Current Assets
		B) Investments
		"C) Property, Plan and Equipment"
		D) Intangible assets
		E) Other Assets
		F) Current Liabilities
		G) Long-term liabilities
		H) Paid-in Capital
		I) Retain earnings

5. Supplies

		A) Current Assets
		B) Investments
		"C) Property, Plan and Equipment"
		D) Intangible assets
		E) Other Assets
		F) Current Liabilities
		G) Long-term liabilities
		H) Paid-in Capital
		I) Retain earning

6. Deferred revenue (for 2022)

		A) Current Assets
		B) Investments
		"C) Property, Plan and Equipment"
		D) Intangible assets
		E) Other Assets
		F) Current Liabilities
		G) Long-term liabilities
		H) Paid-in Capital
		I) Retain earnings