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 1053.2 - Liability and Other Credit Accounts
Universal Citation: 2 CA Code of Regs 1053.2
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current liabilities
| Notes payable | Payroll liabilities |
| Accounts payable | Other accrued taxes |
| Matured and maturing long-term debt | Deposits |
| Other | |
| Accrued interest |
(b) Long-term liabilities
| Bonds payable | Notes and contracts payable |
(c) Deferred credits
| Prepaid income | Other |
(d) Grants-in-aid
| FAA grants-in-aid | Write-down through depreciation |
(e) Reserves
| Reserves for restricted assets | Other |
(f) Investment in fixed assets
Investment in property, plant and equipment
(g) Fund balances
| General Fund balance | Other fund balances |
1. Amendment of subsection (f) and new subsection (g) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).
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