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 1073.1 - Assets

Universal Citation: 2 CA Code of Regs 1073.1

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) Current Assets

Cash and cash items

Receivables

Materials and supplies inventory

Other current assets

(b) Tangible and Intangible Assets

Work in Process

Tangible Transit Operating Property

Tangible Transit Operating Property Acquired with Operator Funds

Tangible Transit Operating Property Acquired by Federal, State, or Transportation Development Act Funds

Accumulated Depreciation

Accumulated Depreciation of Tangible Transit Operating Property

Acquired With Operator Funds

Accumulated Depreciation of Tangible Transit Operating Property

Acquired by Federal, State, or Transportation Development Act Funds

Tangible Property Other Than for Transit Operations

Accumulated Depreciation of Tangible Property Other Than for Transit Operations

Intangible Assets

Accumulated Amortization

(c) Investments and Other Long-Term Assets

Investments

Special funds

Other assets

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