Cal. Code Regs. tit. 2 § 1041.10
Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Transactions which adjust nominal account balances of prior fiscal periods are posted to one of two current non-operating accounts, Revenues Applicable To Prior Years or Expenses Applicable To Prior Years.
Cal. Code Regs. Tit. 2, § 1041.10