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 1073.2 - Liabilities and Capital
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current Liabilities
Trade Payables
Accrued Payroll Liabilities
Accrued Tax Liabilities
Short-Term Debt
Other Current Liabilities
(b) Long-Term Liabilities
Advances Payable
Long-Term Debt
(c) Estimated Liabilities and Deferred Credits
Estimated Liabilities
Deferred Credits
(d) Public Equity
Public (Governmental) Entity Ownership
(e) Grant Equity
Grants, Donations and Other Paid-In Capital Federal Capital Grants
UMTA Section 3 Grants
UMTA Section 5 Grants
Federal Aid Urban Grants
Federal Interstate Grants
Other Federal Grants
Revenue Sharing
Depreciation Expense Accumulated
State Capital Grants and Subventions
Article XIX Guideway Funds
General Fund Provisions
State Transit Assistance Fund
Transportation Planning and Development (TP&D) Guideway Fund (P.U.C. 99316)
Other State Provisions
Depreciation Expense Accumulated
Local Capital Grants and Provisions
Sales Taxes
Motor Vehicle Fuel Tax
Property Taxes
Transportation Development Act 1/4 cents Sales
General Fund
Other Local Provisions
Local Article XIX Guideway Funds
Depreciation Expense Accumulated
Non-Governmental Donations and Other Paid-In Capital
Depreciation Expense Accumulated
(f) Earnings or Losses
Accumulated Earnings (Losses)
Accumulated Earnings--Unrestricted
Accumulated Earnings--Restricted
1. Amendment of subsection (e) filed 8-12-80; effective thirtieth day thereafter (Register 80, No. 33).
Note: Authority cited and Reference: Section 53891, Government Code and Section 99243, Public Utilities Code.
