California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 2 - Water Utility Districts
Section 1041.7 - Nominal Accounts
Universal Citation: 2 CA Code of Regs 1041.7
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Both revenue and expense accounts are segregated between operating and non-operating. The basic classification of revenue is by source. Expense accounts are classified primarily by cost center and secondarily by nature of expense.
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