(a) Current assets

Cash

Interest receivable

Cash with fiscal agents

Inventories

Notes receivable

Investments

Accounts receivable

Unamortized discount on investments

Allowance for doubtful accounts

^* Taxes receivable

Unamortized premium on investments

^* Allowance for uncollectible taxes

Due from other funds

Prepaid expenses

Deposits

(b) Property, plant and equipment

Land

Equipment

Land rights

Construction in progress

Land improvements

Allowance for depreciation and amortization

Buildings and structures

(c) Restricted and other long-term assets

Advances and loans receivable

Restricted assets

(d) Deferred charges

Unamortized bond discount and expense

Other

(e) Suspense

Suspense accounts

__________

^* Optional accounts.