Cal. Code Regs. tit. 2 § 1053.1
Current through Register 2024 Notice Reg. No. 41, October 11, 2024
| Cash | Interest receivable |
| Cash with fiscal agents | Inventories |
| Notes receivable | Investments |
| Accounts receivable | Unamortized discount on investments |
| Allowance for doubtful accounts | |
| * Taxes receivable | Unamortized premium on investments |
| * Allowance for uncollectible taxes | |
| Due from other funds | Prepaid expenses |
| Deposits |
| Land | Equipment |
| Land rights | Construction in progress |
| Land improvements | Allowance for depreciation and amortization |
| Buildings and structures |
| Advances and loans receivable | Restricted assets |
| Unamortized bond discount and expense | Other |
Suspense accounts
__________
* Optional accounts.
Cal. Code Regs. Tit. 2, § 1053.1