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 1043.2 - Liability and Other Credit Accounts
Universal Citation: 2 CA Code of Regs 1043.2
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Long-term debt
| Bonds | Time warrants | |
| Other governmental agencies | Other long-term debt | |
| State | ||
| Federal | ||
| Other | ||
(b) Current liabilities
| Notes payable | Interest payable | |
| Accounts payable | Matured | |
| Current portion of long-term liabilities | Accrued | |
| Other governmental agencies | Other long-term debt | |
| Deposits--customers' | ||
| Matured bonds | Deposits--service connections and meters | |
| Other matured long-term liabilities | Deposits--construction | |
| Other | Taxes accrued | |
| Due other funds | Other current liabilities | |
(c) Deferred credits
| Advances for construction | Deferred credits |
(d) Reserves
| Insurance reserves | Other reserves |
| Employee benefits reserves |
(e) Investment in fixed assets
| Investment in utility plant | Investment in other assets | |
| Contributions | Contributions | |
| Other sources | Other sources | |
(f) Fund balances
| General Fund balance | Other fund balances |
1.
Amendment of subsection (b) filed 10-2-69; effective thirtieth day thereafter
(Register 69, No. 40).
2. Amendment of subsection (e) and new
subsection (f) filed 9-19-70; effective thirtieth day thereafter (Register 70,
No. 38).
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