California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 4 - Harbor and Port Districts
Section 1063.1 - Asset and Other Debit Accounts
Universal Citation: 2 CA Code of Regs 1063.1
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current assets
| Cash | Due from other funds |
| Cash with fiscal agents | Deposits |
| Notes receivable | Inventories |
| Accounts receivable | Investments |
| Allowance for uncollectible accounts | Unamortized discount--investments |
| *Taxes receivable | Unamortized premium--investments |
| * Allowance for uncollectible taxes | |
| Interest receivable | Prepaid expenses |
(b) Property, plant and equipment accounts
| Land | Construction in progress |
| Other land rights | Allowance for depreciation and amortization |
| Structures and improvements | |
| Equipment |
(c) Restricted assets
Restricted assets
(d) Deferred charges
| Unamortized bond discount and expense | Suspense accounts |
| Other deferred charges |
__________
* Optional accounts.
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