Cal. Code Regs. tit. 2 § 1041.7

Current through Register 2024 Notice Reg. No. 41, October 11, 2024

Section 1041.7 - Nominal Accounts

Both revenue and expense accounts are segregated between operating and non-operating. The basic classification of revenue is by source. Expense accounts are classified primarily by cost center and secondarily by nature of expense.

Cal. Code Regs. Tit. 2, § 1041.7