"Freight-Out", "Operating Expense - Income Statement" "Freight-In", "Temporary account closed to cost of good sold - balance sheet system used for COGS" "Furniture and Fixtures", "Property, plant, and equipment - Balance sheet" "Gain on Disposal of Plant Assets", "Other revenues and gains - income statement" "Income Tax Expense", "Income tax Expense - Income Statement" "Income Taxes Payable", "Current Liability - Balance Sheet" "Insurance Expense", "Operating Expense - Income Statement" "Intellectual Property Rights", "Intangible Asset - balance sheet" "Interest Expense", "other expenses and losses - income statement" "Interest Payable", "current liability - balance sheet" "Interest Receivable", "current asset - balance sheet" "Interest Income or Interest Revenue", "Other revenues and gain - income statement" "Inventory", "current asset - balance sheet & inc stmt if periodic system used for COGS" "Investment Income", "Other revenues and gain - income statement" "Investment Loss", "Other expenses and losses - income statement" "Investment in Real Estate", "Long-Term Investment - Balance sheet" "Land (held for operations only)", "Property, plant, and equipment - Balance sheet" "Loss on Disposal of Plant Assets", "Other expenses and losses - income statement" "Maintenance and Repairs Expense", "Operating Expense - Income Statement" "Machinery", "Property, plant, and equipment - Balance sheet" "Marketable Securities (Investments)", "Current Asset - Balance Sheet" "Merchandise Inventory", "Current Asset -balance sheet system used for COGS" "Miscellaneous Expense", "Operating Expense - Income Statement" "Mortgage Payable", "Long-Term Liability - Balance Sheet" "Notes Payable (current portion only)", "Current Liability - Balance Sheet" "Notes Payable (long-term portion only)", "Long-Term Liability - Balance Sheet" "Notes Receivable (current portion only)", "Current Asset - Balance Sheet" "Notes Receivable (long-term portion only)", "Long-Term Investement - Balance Sheet" "Office Equipment", "Property, plant, and equipment - Balance sheet" "Office Expense", "Operating Expense - Income Statement" "Office Furniture", "Property, plant, and equipment - Balance sheet" "Other Assets (list any non-current assets not already listed)", "Other asset - balance sheet"
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