California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 3 - Airport Districts
Section 1053.1 - Asset and Other Debit Accounts
Universal Citation: 2 CA Code of Regs 1053.1
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current assets
| Cash | Interest receivable |
| Cash with fiscal agents | Inventories |
| Notes receivable | Investments |
| Accounts receivable | Unamortized discount on investments |
| Allowance for doubtful accounts | |
| * Taxes receivable | Unamortized premium on investments |
| * Allowance for uncollectible taxes | |
| Due from other funds | Prepaid expenses |
| Deposits |
(b) Property, plant and equipment
| Land | Equipment |
| Land rights | Construction in progress |
| Land improvements | Allowance for depreciation and amortization |
| Buildings and structures |
(c) Restricted and other long-term assets
| Advances and loans receivable | Restricted assets |
(d) Deferred charges
| Unamortized bond discount and expense | Other |
(e) Suspense
Suspense accounts
__________
* Optional accounts.
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