Section 1043.1 - Asset and Other Debit Accounts(a) Utility plant | Utility plant in service | Construction in progress |
| Intangible plant | Utility plant held for future use |
| Land | Allowance for depreciation and amortization of utility plant |
| Other land rights | |
| Water rights | | Utility plant in service |
| Source of supply plant | | Utility plant held for future use |
| Pumping plant | | |
| Water treatment plant | | |
| Transmission and distribution plant | | |
| General plant | | |
| Undistributed items | | |
(b) Investments, restricted assets, other long-term assets | Other physical property | Investments |
| Non-water utility plant | Contracts and notes receivable |
| Other property | Allowance for uncollectible accounts |
| Allowance for depreciation and amortization of other physical property | Restricted assets |
| Non-water utility plant | |
| Other property | |
(c) Current assets | Cash | Allowance for uncollectible accounts |
| Cash with fiscal agents | |
| Deposits | Utility services |
| Imprest cash | Merchandise |
| Temporary investments | Other |
| Notes receivable | *Taxes receivable |
| Accounts receivable | *Allowance for uncollectible taxes |
| Utility services | Due from other funds |
| Merchandising | Water in storage |
| Travel and expense advances | Inventory of materials and supplies |
| Other | Prepayments |
| | Other current assets |
(d) Deferred debits | Preliminary survey and investigation charges | Other work in progress |
| Other deferred debits |
| *Clearing accounts | |
| *Stores | |
| *Transportation | |
| *Shop | |
* Optional accounts.
Cal. Code Regs. Tit. 2, § 1043.1
1. Amendment of subsection (a) filed 10-2-69; effective thirtieth day thereafter (Register 69, No. 40).