California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 5 - Transit Districts
- Section 1071.1 - Application
- Section 1071.2 - Accounting Method and Basis
- Section 1071.3 - Funds
- Section 1071.4 - Current and Long-Term Accounts
- Section 1071.5 - Governmental Grants
- Section 1071.6 - Fixed Assets
- Section 1071.7 - Interest During Construction
- Section 1071.8 - Retirement of Fixed Assets
- Section 1071.9 - Nominal Accounts
- Section 1071.10 - Subaccounts
- Section 1071.11 - Account Numbers
- Section 1071.12 - Purchased or Contracted Service
- Section 1072 - Standard Funds
- Section 1073.1 - Assets
- Section 1073.2 - Liabilities and Capital
- Section 1073.3 - Revenue Accounts
- Section 1073.4 - Expense Accounts
- Section 1073.5 - Prior Year Adjustments
- Section 1073.6 - Service Modes
- Section 1073.7 - Expense Functions
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