The Balance Sheet report shows a snapshot of the company's account balances as of the report date. The report date defaults to the current date but can be changed to any other date.
The Balance Sheet has two main totals, Assets and Liabilities & Equity. Each of these is subtotaled into current and long-term portions. The following account types compose current and long-term categories:
Other current Assets
Other Current Liabilities
After current and long-term, the hierarchy of subtotaling is Account Type, Account Number/Name.