Section 1063.2 - Liability and Other Credit Accounts(a) Current liabilities | Notes payable | Matured interest |
| Accounts payable | Accrued interest payable |
| Due other funds | Deposits |
| Matured and maturing long-term debt | Payroll liabilities |
| Other current liabilities |
(b) Long-term liabilities | General obligation bonds | Other notes and loans payable |
| Revenue bonds | Other contractual obligations |
| Due State of California | |
(c) Deferred credits | Deferred income | Other deferred credits |
| Unamortized bond premium | |
(d) Reserves | Reserve for restricted assets | Other reserves |
(e) Investment in fixed assets Investment in property, plant and equipment
(f) Fund balances | General Fund balance | Other fund balances |
Cal. Code Regs. Tit. 2, § 1063.2
1. Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).