The Arizona Periodic Report Regarding the Value of Entities (Form 26) is a form used by businesses to report the value of their assets and liabilities to the Arizona Corporation Commission (ACC) every year. It is used to provide the ACC with an accurate representation of the company’s value, and to ensure that the company is in compliance with state law. The form is divided into two sections: the Value of Assets (Form 26A) and the Value of Liabilities (Form 26B). Form 26A requires the reporting entity to provide a statement of the company’s total assets and liabilities, as well as any other information that is relevant to the ACC’s understanding of the company’s value. This section should include information regarding the company’s investments, accounts receivable, inventory, fixed assets, and other tangible or intangible assets. Form 26B requires the reporting entity to provide a statement of all liabilities, which can include information regarding outstanding loans, accounts payable, and any other debts or obligations the company may have. This section should also include information regarding any contingent or potential liabilities the company may have. The Arizona Periodic Report Regarding the Value of Entities (Form 26) must be filed with the ACC annually, and it is a legal requirement for all businesses in the state of Arizona.