California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 7 - Electric Utility Districts
- Section 1091.1 - Application
- Section 1091.2 - Relation to Federal Power Commission Accounts
- Section 1091.3 - Accounting Method and Basis
- Section 1091.4 - Funds
- Section 1091.5 - Current and Long-Term Accounts
- Section 1091.6 - Fixed Assets
- Section 1091.7 - Nominal Accounts
- Section 1091.8 - Subaccounts
- Section 1091.9 - Account Adjustments
- Section 1091.10 - Transactions Adjusting Prior Balances
- Section 1091.11 - Retirement of Fixed Assets
- Section 1091.12 - Options
- Section 1091.13 - Non-Electric Activities
- Section 1092 - Standard Funds
- Section 1093.1 - Asset and Other Debit Accounts
- Section 1093.2 - Liability and Other Credit Accounts
- Section 1093.3 - Revenue Accounts
- Section 1093.4 - Expense Accounts
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