Balance sheet classifications. Typical balance sheet classifications are as follows. a. Current Assets b. Investments c. Plant Assets d. Intangible Assets e. Other Assets f. Current Liabilities g. Long-Term Liabilities h. Capital Stock i. Additional Paid-in Capital j. Retained Earnings k .Notes to Financial Statements l. Not Reported on Balance Sheet Indicate by use of the above letters how each of the following items would be classified on a balance she prepared at December 31, 2016. If a contra account, or any amount that is negative or opposite the norm balance, put parentheses around the letter selected A letter may be used more than once or not at all