California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 8 - Waste Disposal Districts
Section 1101.12 - Bond Premium, Discount and Expense
Universal Citation: 2 CA Code of Regs 1101.12
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
Bond premium, discount and expense may be credited or charged to operations in the year the bonds are sold, except that if a discount is substantial in relation to the bonds, it should be amortized over the life of the bonds.
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