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 1071.9 - Nominal Accounts

Revenue and expense accounts are not segregated between operating and non-operating. Revenues are classified by source. Expenses are classified primarily by system mode and secondarily by function and thirdly by object of expenditure. These accounts are listed in Sections 1073.1, 1073.2, 1073.3, 1073.4, 1073.7 and 1073.8. Budgetary accounts are provided but such accounting is not recommended unless legally required.