Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Section 1093.1 - Asset and Other Debit Accounts(a) Electric plant accounts Electric plant in service: | Construction in progress |
| Intangible plant | Electric plant held for future use |
| Land | |
| Other land rights | Allowance for depreciation and amortization of electric plant: |
| Production | |
| Transmission | |
| Distribution | | Electric plant in service |
| General plant | | Electric plant held for future use |
| Undistributed items | | |
(b) Investments, restricted assets, other long-term assets Other physical property: | Other property |
Non-electric utility plant | Investments |
Other property | Contracts and notes receivable |
Allowance for depreciation and amortization of other physical property: Non-electric utility plant | Allowance for uncollectible accounts |
| Restricted assets |
(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 | |
| Merchandising | Due from other funds |
| 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, § 1093.1