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 1063.6 - Expense Accounts
Universal Citation: 2 CA Code of Regs 1063.6
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Objects of expense to be used as needed within each expense center are:
(a) Operating and security, maintenance and administration and general
| Salaries and wages | Motive equipment expense |
| Payroll burden | Office expense |
| Cost of sales | Operating supplies |
| Advertising and promotion | Outside services |
| Auto mileage | Professional services |
| Bad debt expense | Rents and leases |
| Communications | Repairs and maintenance |
| Conferences and meetings | Small tools |
| Dues and subscriptions | Utilities |
| Elections | Allocated expenses |
| Insurance |
(b) Depreciation
Depreciation and amortization
(c) Non-Operating
| Interest | Expenses of other activities |
| Judgments and damages | Taxes and assessments |
| Loss on sale of capital assets | Other |
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
