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 1063.2 - Liability and Other Credit Accounts
Universal Citation: 2 CA Code of Regs 1063.2
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current liabilities
| Notes payable | Matured interest |
| Accounts payable | Accrued interest payable |
| Due other funds | Deposits |
| Matured and maturing long-term debt | Payroll liabilities |
| Other current liabilities |
(b) Long-term liabilities
| General obligation bonds | Other notes and loans payable |
| Revenue bonds | Other contractual obligations |
| Due State of California |
(c) Deferred credits
| Deferred income | Other deferred credits |
| Unamortized bond premium |
(d) Reserves
| Reserve for restricted assets | Other reserves |
(e) Investment in fixed assets
Investment in property, plant and equipment
(f) Fund balances
| General Fund balance | Other fund balances |
1. Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).
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