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 1043.4 - Expense Accounts
Universal Citation: 2 CA Code of Regs 1043.4
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Source of supply
| Supervision, labor and expense | Purchased water |
| Maintenance--structures and improvements | Ground water replenishment |
(b) Pumping
| Supervision, labor and expense | Fuel or power purchased for pumping |
| Maintenance--structures and improvements |
(c) Water treatment
| Supervision, labor, and expense | Maintenance--structures and improvements |
(d) Transmission and distribution
| Supervision, labor and expense | Maintenance--structure and plant |
(e) Customer accounts
| Supervision, meter reading and other expenses | Uncollectible accounts |
(f) Administrative and general
| Salaries | |
| Office supplies and other expenses | Franchise requirements |
| Property insurance, injuries and damages | Rents and leases |
| Maintenance--general plant | |
| Employees retirement and benefits | Other |
(g) Other operating
| Depreciation and amortization | Other |
| Taxes | Expense credits |
(h) Non-operating
| Interest on long-term debt | Other |
| Other interest | Expense credits |
| Expense applicable to prior years | Expenses of other activities |
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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