Typical balance sheet classifications are as follows: A. Current assets E. Long-term Liabilities B. Long-term investments F. Stockholders' Equity C. Plant, Property and Equipment G. Intangible Assets D. Current Liabilities H. Not Reported on Balance Sheet 1. Natural resource (e.g., timber, quarry, oil) 2. Investment in unconsolidated subsidiary company 3. Prepaid rent expiring within the year 4. Accumulated earnings not distributed to shareholders 5. Accrued and unpaid salaries 6 . Unearned rent revenue (to be earned 2022) 8. Allowance for doubtful accounts 9. Cash surrender value of life insurance 10. Land held for speculation 11. Copyright 12. Customer lists 13. Taxes payable 14. Cash equivalents 15. Marketable securities 16. Unamortized discount on bonds due 20257. 7. Leasehold improvements 18. Pension retirement obligations 19. Work-in-process (inventory) 20. Goodwill 21. Dividends payable 17. Held-to-maturity securities (due 2026)