Tobacco Documents Online

FISCAL BINDER XI~DEX DECEY~ER 31, 1978 page Ht~ Title 236 ACCO~ItS p~yabl@ ~ accrued pay roll 211-212 A~CO~S payable - City, s~ate a~d national tax withheld 216 Accounts payable - Employee d~posits undsr profit-Sharlng plan 214 Acco~t~ payable - Federal income ~d old age benefit t~es withheld fro~ e2~ioyee s 208 Aucounts payable - Xn~om~ ta~e~ withheld from nonresident aliens or foreign Corporations 206 ACCO~/Its ~ayable - sale~me~.8 and supervisorsI e~rgense accounts 215 ~COt~%ts ~ayabl~ - SEats sinless Co~pE~satlon ~9~ - employeest contribution 213 AcCounts payablQ - $~ate %m~ployment insurance tax - e~ployees' contribution 241 Accosts payeble to British American Tobacco C~pany* Limited, for export shipping arrangements 218 ACCOUnts payable to ~ployees 209 ACCOUntS payable to foreign stOCkholders ~ withheld ~nder United States Treasury Department regulatlons 244 A~CO~%ES payable to pz0fit-shar~n~ plan TZ~/stee 50-51 ACCounts re~elvable - officers and ~loyees 242-243 Accrued ciga~ ~achiDe royalty ~ayable 83 Acme ~£sible Records, Inc. 84 ~me Visible ~e~ords, ~nc. - Loa~ account I05 Ac~hn~t C~pany 106 Ac~hnet C~par~y - Loa~ account 399-403 Adjusting, recla$s~f~catio~ ~ eli./hating ~ntrie~ - conSOlidated b~la~oe sheet ~ December 31, 1977 404-~06 Adjusting, Esclass~fi~atlon and ellm~nat/~l~ e~trles - ~onsolidated statement of ~ for the year 1977 52 ~dv~ces to ~ale~en ~id supervlso~s 149 Adv~Ic~s for ~raveli~g expenses 70 American Bra~ds E~xp~t; Inc. American Brands~ Inc. - ~alamce shmet Ameri~a~ ~ra~ds~ I~c. - Statement of ~ome 395-398 ~eri~an Brands, Inc. - Balance sheet - reclassification entries 407-409 2uaerican BraDds. I~%C. and Subsidiaries ~ COnsolidated balan~ sheet 410 A~eri~a~ Brands, Inc. add S~bsidiaries - Consolidated stat~snt of Income 91 A~erIcan B~ands Overseas, N.V. 86 American Tobacco l~ter~atlonal c~rpo~ation 87 A~eri~a~ Tobacco international Corpora~io~ - Loan ac~t 156 A~o~zatlon of ~Mpenses on debentttres allowed for tax purposes 210 Amounts payabl~ for preferred stock retired J~ne 30, 1965 1 Annual report 12~-~27 Assets ~apital~zed f~r depreciation (Continued)

F~SC~ BINDEK INDEX DECEMBEK 31, 1978 Titl~. Pa~e 2 162-163 411-412 181 407-409 395-398 77 78 i15 ~4B~79 117 169 290 290 4 6 9 5 7 234 164 271 273 275 269 8 265 247-248 407-409 410 122 413-416 240 A (Continued) ASSets cap~talizod f~r re~ord American Cigar, DiviBion of Amerla~n Br~nd~, ~nc. - Star.Tent of In~o~e, year Ended Decembez 31, 1977 Automobile ~ales B~lanco sheet ~ consalidated Balance sheet . zeGlass££i~atlon entr£e8 B~lance sheet - A~ez~ Brand~ ~nc~ Beam, Jame~ B. Di~tilling COmpany Beam, james B. Distilling osmpany . Loan account B~IIS and m~rtgages ~oceivabla B~anch admlnistr at Ion Buil~ings a~d buil~i~g fixtures B~sinoss gifts C Cap£tal sto~ - oommon - authorized capital ~tO~k - comm~ - ~i~ed Cash ~l banks Cash in banks - Reti~ement Plan supplemental all~wances account Cash in transit Cash in bank~ - puerto Rican special account Cash in interest beazing call deposit bamk accounts Cash on deposit for ~ayment of interest on bonds Cash on dop~sit with Mozga~ G~a~an~ T~ust company for dlvlden~B ~a~a~le u~ ~urre~er ~f ~t~k ~f CUban T~bau~ C~mpany Inc. Cash on deposit wi%h trustee for redemption of 25 year 3% debentu~e~ matur~ C~t~ber 15, 1869 Cash on deposit with t~ustoe f~r redemphi~n of 20 y~ar 3% debenture~ which matured April 15, 1962 Cash on degosit with tzu~tee for redemption of 25 year 3 i/4~ debsn%~re~ ~aturing ~zuary i, ~977 Cash Qn deposit with tzusteo ~r r~dem~t~n of fo~ percent bonds which ma~uxed A~gu~t I, 1951 Cash on han~ CC~on sto~ dlviden~ payabl~ C~prehemsi~e medical ~pens~ ~nsu~ance - p~emi~m payable C~nsolidat~ balance sheet COnSolidated statemeat of Inu~me Cunstr~ctlon COntributions cQrpora~e a~cruals payable (Continued)

FISCAL BI~ER I~DEX DECEMBER 31, 1978 340&371 369 394 13-14 116 155 124-127 287 28S 361~389 159 124-127 179 322 314 315 167 295 29G 297 55 282 18-20 47 66-68 80 81 64 62 63 254 303 281 310 154 C (cont Inucd) Cost of sales - Leafr etc. - DOm~S~ic Cost of ~ales - Leaf, etc. - Expo~ Cost of sales - Leaf, etc. - Expo~ Credlt Customers security D Def~zed auc~unts Eecoiwable DefeEred ~tizatlon of ex~%n~s on debentDres set up for tax pU~SeS D~f~rred dspresiation on assets cap~tallzed for depreciation Deferred ineam~ Deferred interest in~ Development expense on plant equipment Deposits rsGoverable from instt~ance commies Depreciatlon alloWed on assets capitalized for depreciation Direct. ~ving ~'-rp61~sEi Disco%t~t On iong-te~ debt Dividends and L'~'g~st l~ccll~ from stt!~sicli~ies Dividends an~ interest In~ from other than subsldiaries Dividend corzectlon ~dJu~ent Dividends pai~ on ~mmon stock Dividends pai~ on $6 e~nvertlble p~e~e~ed ~t~ek Dividends ~aid on $1.70 convertible preferred sto~k Dividends zeceivable ~stie rev~lv:~q ~'re~it 3~ Doubtful aee~nts receivable ~ =ust~nezs, written off Doubtful a~ounts recelvable - oth~r~ D~ubtful claims or those payable to others up0m collectlom Duf~y-M~tt C~mp~ny, Inc. D~ffy-Mot~ C~npany, ~n~. - Loan a~eount Duty drawback and c~m~si~n th~zeon payable t~ ~th~s Duty drawback cla~ll~ D~y elrawba~k to be ~lalm~d 8 i18% notes due March 1, 1985 ~ioyse benefits &dminls~ation E~rodoll~x l~nq-term loans ~xpense deVel~inq n~ prod~ts ~penses on deben~s set up for ~ax p~r~s~s (contlnued)

FISCAL BI~D~R INDEX DECEMSER 31, 1978 Title .... Rase 4 28 27 29 61 332 335 336 333 334 2s6 280 22 23 24 25 26 359&3~7 331 268 351-3s2 353 381 982 F. Federal excise tax - Cigarette books Federal excise ram - Ciqarettes Federal excise tax - Ciqa~8 Federal excise tax claims Federal income tames Fedezal inc~e t~x adjus~m~%ts of prior years' incentive c(~a~ensation payments dedUCted for taxes in c~ent year Federal in~e tax applicable to depreciation deducted for taxes in excess of ~unts provided on books Fed~cal inc~e taxes - (893 - Prior years~ contlng~icles) Federal Incoale tax-gffset to tax expense on incentive cc~p~nsatlon not ded~tible in c~rrent year Fodsral inc~e tax offset to deferred incentive co~pensati~n payable 15 year 6 3/4% Swiss franc lo~, mattering F~bz~/~vy 28, 1984 Finished goods - Cigarettes, ~k~sg, e~. Finished goods - cigarettes, s~cki~g, etc., on conslgnm~nt Yinished goods - Ciga~ettQ books Finishld goods - Cigars Finish~ goods - phe~ Rican Branch clearing ac~otl~t FloOd IOSS Foreign income taxes Four percent bonds ~t~Ired AL~ISt I, 1951 Fra~chlse, etc., taxes not based on incc~e: - 891 Cuzr~nt provislon Cigarettesr ~moking, e£c, - 893 Prior years' contlug~cles . Cigarettes, s~oklng, et~. - 891 Curzent years' 9r~vision - Cigars - 895 Prior years' ~onting~ncles - C~azs 312 Gain OZ loss o~foreign exchange 89 Gallaher L~/~ited 150 Gas, water and other deposits 299-302, GeneraI and ~dminlstrative 350&380 33 C~e~al fact~z~ ~plies 34 GeniTal factory~upplies at suppliers 71 Golden Bel%Man~fact~ri~g Co~pany 72 Colde~%Belt~ufact~ringC~mp~ny ~ Loan account 18~-183 Goodwill, brands, trade~arks, ~tc, 160 G~oup life imsura~ce and uc~prehensive medical expense insurance reserves 245 GrOUp life insurance premiums payabl~ (Continued)

FISCAL BINDER~3~DEX DECE~ER 31, 1978 Title paqe 5 ! 354&383 I~prove~ents of products 117 Improvements to la~d 121 I~gro~%e~ts T~ le~ehOlds 305 I ncentlve compensa~n 237-238* Incentive o~mpensagion payable 304 Incentive c~mpezlsa~on - available fo~ allot~ent - current year 35~ income from transactions wlt/~ subsldlaxies 410 Income statement, ~nSOlidated 60 ~sura~c~ cl~ims - ~CCIE~ulated COSts 320 Interegt a~d dlSCo~nt on short-harm debt 323 Intermit on loans ~zom subsldlarles and afffiliated oompa~io~ 321 Interest on lonN-te~ debt 231 Interest payable on funded debt 232 Interest payable on long-term debt 233 Int~z~t payable ~ ~h~t-t~z~ deb~ 235 Intere~ payable to Ga]breath c~rpozat~ol~ o~ ~assiqn~en~ of lease 54 ~nge~e~t reee~vable 109 Interest payable to subsidiarie~ 53 Interest r~elvable fz~m bank8 ~n investment in subsidiary securities 108 Inte~elt ~ecelvable from s~bsid~axies 417 Investment in, Th~ ~zankl/n Life ~nsur~nce Company 114 In~stments - o~:he~ 113 InVestment in subsldia~y securities iii ~nves~ent~ in wh~Zly owned foreign ~ub~£~iarles 112 Investments p~rtially owned ~o~estic subsidiaries ii0 InVestments wholly ~wned domesti~ subsidiaries 153 ~s in ~uspens~ Issuance and dlstr~oution expenses on debt "1978 i~ce~tive c~pensati0~ 99 i00 £ Je/ge~ Co~y, The Andrew Jer~en~ CO~y, T~e Andrew Lo~J% ac~Dunt i17 230 229 85 107 92 Land Letter of sredi~ Liabil~ty ~nder letter of cEe~i~ LOan ~yable to AC~e Visible ~0ords~ Inc. Loan payable to AC~s~et C~mpa~y Loan payable to America~ Brands Overseas~ N.V. (Contlnu~d)

FISCAL BI~DER Ih~9~X DECE~EK 31, 1978 .... Page 6 .... 88 82 90 73 79 98 76 95 101 104 96 97 49 239 65 319, 362&390 317, 356&385 355&384 37 283 420 185-186 184 187 42 2 345&376 344&375 _L (Continued) Lo~n payable to American Toba¢oo Internatlona~ Corp. Lean payable to puffy-Mort C~y, Inc. Lo~n payable to Gallahe~ Limlt~d Loan payable to Golden Belt Manufacturing company Loan payable to James B. Beam Distilling Co. Lean payable to Master L~c~ C~pany Lo~n payable to SUnshlne Biscu~ts~ ~n~. Loan payable to $wingline Inc. Lo~n payable to Th~ Andrew Jergens company payable to Wilson J~nem C~p~ny _M Master LOCk COmply Master Lock Cc~pany - Loan acao~nt Merch~Ise sales - CQst of sales, advertising, selling and adm~nistratlve e)r~enses - ~stic and export (inel~dlr~ Puerto Rica~ Branch) Merchandise sales - cost of sales - advertislnq, selllnq and a~nistrat~ve expenses ~ export Mis~ellanGous aooo~tts reoeIvable Miscellaneous accruals ~ayable Mis~ell~eous claims MiScellaneoum expense Misuella~Qous inu~e New products Di%~isi~n New York State t~sfeE tax st~ps 9 5/8% Notes due Se~t~er i, 1979 Notes ac~smpanying financial statements ~%otes ~y~le - c~er~lal pa~er ~ot~s payable to ba~ ~otes payable - other NQt~S r ~eiVabl e K~0tIce of meetiag Obsol~to m~uhlne par%~ Obsolete wrapping ~ate/ial a~d e~p~seB (continued)

F~SCAL BI~DER I~DEX DECE~ER 31, 197~ Title Page 7 120 151 165 15 21 69 161 267 292 221-225 324 325-330 293 ll9 254 35 291 313 140-142 136 143 157 146 147 148 135 144 145 318&360 &3S8 506-308 255 264 309 48 260-261 1%9 204-205 O { C~ntlnued) Office furniture and equlpmen% Offloe leasehold exp~se Offset ~0 cash on deposit with Morgan Guaranty TruSt company for diVidends payable upon ~uzrender of st~ck of Cuban Tobacco CO., InC. Offset to credit aust~mers sec~xity Offset to doubtful accounts receivable - customers - %Titian off offset to ~oubtful claims ~r those payable to others u~on collection Offae~ to 9~o~p llfe i~sttrance a~d cc~prehensive medical e~ense insurance re6ervss $~.70 convertlble pxeferr~d stQek divideDd pay~ole $1.70 convertible ~referred sto~k Ou~Btan~Ing ~hecks payable O~her interest expense Other interest e~p~se (8~ - prig~ years' contingencies) paid-/~1 capital passenger auto~obil@ s Payable to Galbreat/l C~orat±on for assi~ent of lease on 150 East 41nd Street Postage stamps Preferred stoQk premium or discount o~ lOng-£er~ debt Prepaid adver tlsi~g prepaid c~is slo~ Prepaid expense S prepaio expenses on lor~-te~ debt Prepaid freight ~d sh~pp~ng expense . Ciqarattes, S~Oking, etc. P~epaid freight and shipping expense - cigars ~repa~d fxelght a~d shipping expense . puerto P~cam Prepaid intezestt 9r~i~ and dlsc0u~t ~r epaid rent prepaid taxes profit a~d 1QSS on dlspositio~ of capital assets profit-Sharlng plan - employer,s contribution Provision for advertising axrange~ent~ provlslc~ for display advertising Provision for doubtful ac~o~ts receivabl~ - ¢~sto~ers prov~sio~ £oz doubtful a~co~ts r~celvable . others provision for ec~poz~ advertisi~q ~zovlsi~n fc= federal income tax payable ~ovisi~ for federal old age benefi% tax - ~c~p~ny ~ontrib~tlon P~ovision for federal ~e~plo~e~ inst~ca~ce tax - ~a~y ~ontributiQn (Cont~lusd)

~I~ B~ER INDEX DECEMBER 31, 197B TitZ~ 257 ~is~n ~r ~z~ ~ert~iu~ 258 ~vision ~or ~ws~r advertising 262 p~vision ~r radio adv~tis~ 251-253 Prov£sion gor r~ti~nt benefits 256 ~r~£s~n for p~=len of d~st~ution 204-205 p~vision for state sickness c~mm~nsat~n tax - company ~ntri~ut~n ~isiom for state ~lo~t ~s~ance t~ - c~a~y contr~ution 259 P~ision ~or s~d~ ad~ising 190-197 Provision for ~ ~nti~qenc~s rela~i~ to prior ye~ ~ £n~est thereon 198-203 provision ~or ~es payable 263 provision ~ tele~s£on ad~ztis~g 3 P~, notice of meeting ~d ~o~ statement ~rt~ ~ ~r~ch profit and loss 421 158 43 385-387 l 349 iB3 16 285 289 129 128 131 130 17 249 152 38 39 25O 123 134 357&3~6 R~uapitula~i~n of p~ofit and loss on autual disposition of oapltal assets R~iv~ble fz~ Mobil 011 Co~ration for aEslgr~ent of lease on 150 E~t 42nd Street Re~eIvabl~s - fozward contracts - fore~g~ c~rzency ~classifioat~n ~tries - balanc8 ~heet . Da~ei~be~ 311 1977 R~pozt ~ a~al R~sea~ch a~d development ~Be~C~,'~ fox amortization of i~r0vements to l~asehol~s Reserve fo~ cash di~ounts ~serv~ fox defeEEe~ federal income tax R~erve for def~zred foreig~ 8.'~change adj~tments Reserve fez depreci~t~o~ of impr~v~s~n~s ~D land Re~e~v~ fox dep~e~i&tlon of office furniture ~nd equi~@len~ Reserve fo~ dep~eclation ~f passeng~ a~o~obiles P~e~v~ fo~ depre~i~tlon of sale~e~s and supervisors~ a~obiles Reserve fOE doubtful aoc~nt~ receivable - customers Reserve fOE e~ploy~'s liability ina~r~/lce Reserve fo~ leasehold expense Rese~ fez o~s~Iste ma~hlner~ and equipment z'eplac~nt parts p~SeZ~e fOE obsolet~ ~capplng materials BeSe~Ve fo£ pla~t ~l~si~g OOStS ~sse~e fOE Eepalr ~enst~ct~on Resez~e fo~ valuation of oapltal assets ~tai~ed ~&r~in~s ROyalty in ~c~e (COnt~n~ed)

FISCAL BINDER ~DEX DECE~R~ER 31, 1978 Tit~£ Pag~ 9 166 188 llS 30 37O 339 368 393 343&374 341-3~2 & 372-373 12 41 40 266 31 410 207 44-46 74 75 246 93 94 36 363-364 365-367 291 392 168 311 170-178 56 57 58 298 272 27O S Salary a~d taxes Sales and use taxes payable Sal~sm~Is ~%d ~ervisorst aut~robiles Salesmen4s ~eturned gOOd~ Sales - Leaf ~ D~mastia Sales - Leaf, etc. - Dom~stlc Sale~ . Lea£~ etc, . ExpOrt Salas - Leaf - Export Salvage and expense - goods rew~rkedrdestz~yed, etc. Salvage ~d expense - returne~ g~d~ Sh~t-ter~ i~ve sta%e~t S Sinking fund cash in hands of trustee - 25 year 5 7/8% debentures mat~ing July I, 1992 Sin/king fund ~ash in hands of trustee - 25 year 4 5/8% subordinated debenture~ maturing July i, 1990 $6 convertible ~eferred stock dividend payable Special Jobber's . ~et~xnsd g~ds Statement of inc~a, American Brands, Inc. Statement Of inuome, c~nsolldated Sundry accounts payabl~ Sundry accounts receivabl~ sunshine Biscuits, In~. Su~shlne Bi~%tlt~ I~C, - LOan account Supplementary ~rsup life insurance premiums payabl~ swin~llne ~n~ Swln~llne Xn~. - l~e~ a~count T Tax stamps, et~. Taxes based on incc~%e - 0the~ tba~ f~dezal (891 - Current provision) TaXes based o~ income - Other t~a~ federal (893 - prior years' oo~tingenc~es) Taxes based on Inec~e - 0thor tha~ federal - Cigars (891 - CQrrent p~ov~slon) T~:~es based on income - Other t~ federal . C~gars (~9~ - prior ye~x8' ~ontlngen~ ~ es) Ta~es to be distributed Tza~sfer exgense, sto~ks and bonds Tr aveli~ expense Transportation claims - filed Trans~r~tic, l claim~ . service - accumulated costs Tra~%sportat~o~ ~lai~s - warehouse - a~l~%~lated costs Treasury stock 20 year 3% debeR~Dres mat%fred April 15, 196~ 25 year 3% debentures z~at~red OCtober 15, 1969 (Continued)

FZSCAL BIII~ER II~D~ DE~ER 31, 1978 ~r Pag~ lO 277 278 27S 276 274 226-228 219-220 347&378 137 139 I0 ii 217 346&377 180 102 103 32 T (Continued) 25 year 4 5/~% debentures maturing July I, 1990, reacquired 25 year 5 7/8% debentures maturing July i, 1992 25 y~ar 5 7/8~ deben~res ma~uring July i, 1892, reacqulred 25 year 4 5/8% subordinated debentures maturing July I, 1990 25 year 3 1/4% February i, 1977, debentuzes ~ matured Unclaimed crsdits payable Unclaimed wages payable Unabsorbed and ~ndlstributed expense Unexpired insDr a~ce United States savings bonds, Sezies E, ~sh united Statsm savings bonds~ Series ~t CaSh - offset acco~mt United States savings bo~d deductions to be deposited v Vacant property and inactive equigment h warehouse expenses . advertlsln9 and sales WilSan Jones Company Wilsc¢1 JQnes C~a~y - LOan accosts Wrapping ~ial at suppliers