Listed below are some financial statement classifications coded with letters and, below them, selected transactions and/or account titles.

Code	Financial Statement Classification
	Statement of Comprehensive Income
A	Earnings/loss from continuing operations
B	Earnings/loss from discontinued operations
C	Other comprehensive income
D	Earnings per share
	Statement of Financial Position
E	Current assets
F	Noncurrent assets
G	Current liabilities
H	Noncurrent liabilities
I	Shareholders equity
	Statement of Changes in Shareholders Equity
J	Beginning balance
K	An adjustment (addition to or deduction from) beginning balance
L	Change during the yearretained earnings
M	Change during the yearinvested capital (not designated as a discontinued operation)
N	Change during the yearitems of other comprehensive income
O	Notes to the financial statements