Cal. Code Regs. tit. 2 § 1103.1

Current through Register 2024 Notice Reg. No. 41, October 11, 2024

Section 1103.1 - Asset and Other Debit Accounts

(a) Current assets

	Cash	Due from other funds
	Imprest cash	Due from other governmental agencies
	Cash with fiscal agents
	Notes receivable	Deposits
	Accounts receivable	Inventories
	Allowance for doubtful accounts	Temporary investments
	*Taxes receivable	Prepaid expenses
	*Allowance for uncollectible taxes	Other

(b) Property, plant and equipment

	Land	General plant and administrative facilities
	Property rights
	Sewage collection facilities	Other physical property
	Sewage treatment facilities	Construction in progress
	Sewage disposal facilities	Allowance for depreciation and amortization
	Solid waste disposal facilities

(c) Restricted and other long-term assets

Contracts and notes receivable

Restricted assets

(d) Deferred debits

	Land		General plant and administrative facilities
	Preliminary survey and investigation charges		Other work in progress
			Other
	*Clearing accounts
		Stores
		Transportation
		Shop

__________

^* Optional accounts.

Cal. Code Regs. Tit. 2, § 1103.1