The eighteen boxes contain tentative and final balance sheets, their drafts, and miscellaneous source documents. These source documents, identified on the file folders as “miscellaneous work papers,” contain such things as played and earned records, records of specific accounts (e.g., “accounts receivable”), journal entry sheets, and similar materials, as well as the drafts of the balance sheets. Also to be found are balance sheets, income statements, etc. for the corporation's foreign operations arranged by country of origin. In addition, there are Price, Waterhouse audit reports on the balance sheets and income statements.
The ten microfilmed volumes are dated from October 1927 to 1937. Like the boxed materials, the volumes contain both year-end balance sheets and balance sheets closing at various times throughout the year. Unlike the boxed material, the volumes are virtually complete. Records for United Artists Corporation, Delaware, Cuba, and Puerto Rico are included. There is an index at the beginning of each volume.
Users should note that year-end material is filed with its corresponding year, even when dated January of the following year. Also, reports of foreign operations often arrived at the home office after a considerable time lag; make careful note of the time period involved when using foreign data.
A representative index for a balance sheet is reproduced as Appendix 1.
