Start studying Balance Sheet Classification. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Search. Create. Log in Sign up. Log in Sign up. Balance Sheet Classification. Dividend Payable in Common Stock. CS. Earned Rental Revenue. IS. Accrued Pension Liability. LTL. Estimated Liability for Income Taxes. CL. Start studying Balance Sheet classification. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Common stock. Stockholders' equity. Advertising expense. N/A. Mortgage payable (due in 3 years) Classified Balance Sheet 26 Terms. peyton_gross2. Exercise 3-2: Balance Sheet Classification 35 Terms. Preferred stock, common stock, additional paid‐in‐capital, retained earnings, and treasury stock are all reported on the balance sheet in the stockholders' equity section. Information regarding the par value, authorized shares, issued shares, and outstanding shares must be disclosed for each type of stock.