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 1043.1 - Asset and Other Debit Accounts
Universal Citation: 2 CA Code of Regs 1043.1
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Utility plant
| Utility plant in service | Construction in progress | ||
| Intangible plant | Utility plant held for future use | ||
| Land | Allowance for depreciation and amortization of utility plant | ||
| Other land rights | |||
| Water rights | Utility plant in service | ||
| Source of supply plant | Utility plant held for future use | ||
| Pumping plant | |||
| Water treatment plant | |||
| Transmission and distribution plant | |||
| General plant | |||
| Undistributed items | |||
(b) Investments, restricted assets, other long-term assets
| Other physical property | Investments | |
| Non-water utility plant | Contracts and notes receivable | |
| Other property | Allowance for uncollectible accounts | |
| Allowance for depreciation and amortization of other physical property | Restricted assets | |
| Non-water utility plant | ||
| Other property | ||
(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 | Due from other funds | |
| Merchandising | Water in storage | |
| 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.
1. Amendment of subsection (a) filed 10-2-69; effective thirtieth day thereafter (Register 69, No. 40).
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