Cash and cash items
Receivables
Materials and supplies inventory
Other current assets
Work in Process
Tangible Transit Operating Property
Tangible Transit Operating Property Acquired with Operator Funds
Tangible Transit Operating Property Acquired by Federal, State, or Transportation Development Act Funds
Accumulated Depreciation
Accumulated Depreciation of Tangible Transit Operating Property
Acquired With Operator Funds
Accumulated Depreciation of Tangible Transit Operating Property
Acquired by Federal, State, or Transportation Development Act Funds
Tangible Property Other Than for Transit Operations
Accumulated Depreciation of Tangible Property Other Than for Transit Operations
Intangible Assets
Accumulated Amortization
Investments
Special funds
Other assets
Cal. Code Regs. Tit. 2, § 1073.1