1.4.1 Prepaid Expense (Dr) 1.4.2 Accrued Income (Dr) 1.4.3 Additional Assets (Dr) 1.5.0 Property, Plant And Equipment (Dr) 1.5.1 Land And Land Improvements (Dr) 1.5.2 Buildings, Structures And Improvements (Dr) 1.5.3 Machinery And Equipment (Dr) 1.5.4 Furniture And Fixtures (Dr) 1.5.5 Other Property, Plant And Equipment (Dr) 1.5.6 Construction In Progress (Dr) 1.6.0 Property, Plant And Equipment Accumulated Depreciation And Depletion (Cr) 1.6.1 Accumulated Depletion (Cr) 1.6.2 Accumulated Depreciation (Cr) 1.7.0 Intangible Assets (Excluding Goodwill) (Dr) 1.7.1 Intellectual Property (Dr) 1.7.2 Computer Software (Dr) 1.7.3 Trade And Distribution Assets (Dr) 1.7.4 Contracts And Rights (Dr) 1.7.5 Right To Use Assets (Classified By Type) (Dr) 1.7.6 Other Intangible Assets (Dr) 1.7.7 Acquisition In Progress (Dr) 1.8.0 Intangible Assets Accumulated Amortization (Cr) 1.9.0 Goodwill (Dr) 2.0.0 Liabilities (Cr) 2.1.0 Payables (Cr) 2.1.1 Trade Payables (Cr) 2.1.2 Dividends Payable (Cr) 2.1.3 Interest Payable (Cr) 2.1.4 Other Payables (Cr) 2.2.0 Accruals And Other Liabilities (Cr) 2.2.1 Accrued Expenses (Including Payroll) (Cr) 2.2.2 Deferred Income (Unearned Revenue) (Cr) 2.2.3 Accrued Taxes (Other Than Payroll) (Cr) 2.2.4 Other (Non-Financial) Liabilities (Cr) 2.3.0 Financial Liabilities (Cr) 2.3.1 Notes Payable (Cr) 2.3.2 Loans Payable (Cr) 2.3.3 Bonds (Debentures) (Cr) 2.3.4 Other Debts And Borrowings (Cr) 2.3.5 Lease Obligations (Cr) 2.3.6 Derivative Financial Liabilities (Cr) 2.3.7 Other Financial Liabilities (Cr) 2.4.0 Provisions (Contingencies) (Cr) 2.4.1 Customer Related Provisions (Cr) 2.4.2 Ligation And Regulatory Provisions (Cr) 2.4.3 Other Provisions (Cr) 3.0.0 Equity (Cr) 3.1.0 Owners Equity (Attributable To Owners Of Parent) (Cr) 3.1.1 Equity At par (Issued Capital) (Cr) 3.1.2 Additional Paid-in Capital (Cr) 3.2.0 Retained Earnings (Dr / Cr) 3.2.1 Appropriated (Cr) 3.2.2 Unappropriated (Cr) 3.2.3 Deficit (Dr) 3.2.4 In Suspense Zero 3.3.0 Accumulated OCI (Dr / Cr) 3.3.1 Exchange Differences On Translation (Dr / Cr) 3.3.2 Cash Flow Hedges (Dr / Cr) 3.3.3 Gains And Losses On Remeasuring Available-For-Sale Investments (Dr / Cr) 3.3.4 Remeasurements Of Defined Benefit Plans (Dr / Cr) 3.3.5 Revaluation Surplus (IFRS only) (Cr) 3.4.0 Other Equity Items (Dr / Cr) 3.4.1 ESOP Related Items (Dr / Cr) 3.4.2 Subscribed Stock Receivables (Dr) 3.4.3 Treasury Stock (Not Extinguished) (Dr) 3.4.4 Miscellaneous Equity (Cr) 3.5.0 Noncontrolling (Minority) Interest (Cr) 4.0.0 Revenue (Cr) 4.1.0 Recognized Point Of Time (Cr) 4.1.1 Goods (Cr) 4.1.2 Services (Cr) 4.2.0 Recognized Over Time (Cr) 4.2.1 Products (Cr) 4.2.2 Services (Cr) 4.3.0 Adjustments (Dr) 4.3.1 Variable Consideration (Dr) 4.3.2 Consideration Paid (Payable) To Customers (Dr) 4.3.3 Other Adjustments (Dr) 5.0.0 Expenses