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 1073.4 - Expense Accounts
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Operating Functions
Operations
Vehicle Maintenance
Non-Vehicle Maintenance
General Administration
(b) **Expense Objects
Labor
Operators Salaries and Wages
Other Salaries and Wages
Fringe Benefits
Services
Materials and Supplies Consumed
Fuels and Lubricants
Tires and Tubes
Other Materials and Supplies
Utilities
Casualty and Liability Costs
Taxes
Purchased Transportation Service
Miscellaneous Expenses
Expense Transfers
Interest Expense
Leases and Rentals
Depreciation and Amortization
Depreciation and Amortization--Property
Acquired With District (Operator) Funds
Depreciation and Amortization--Property
Acquired With Grant Funds
__________
** To be used as needed within each expense operating function.
1. Amendment of subsection (a) filed 8-12-80; effective thirtieth day thereafter (Register 80, No. 33).
Note: Authority and reference: Section 53891, Government Code and Section 99243, Public Utilities Code.
