California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 1 - Accounting Procedures for Counties
Article 2 - Definitions
Section 914 - Modified Accrual Basis
Universal Citation: 2 CA Code of Regs 914
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The basis of accounting under which certain revenues are recognized when earned or when levies are made, and expenditures are recognized as soon as they result in liabilities for benefits received.
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