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 1103.1 - Asset and Other Debit Accounts
Universal Citation: 2 CA Code of Regs 1103.1
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current assets
| Cash | Due from other funds | |
| Imprest cash | Due from other governmental agencies | |
| Cash with fiscal agents | ||
| Notes receivable | Deposits | |
| Accounts receivable | Inventories | |
| Allowance for doubtful accounts | Temporary investments | |
| *Taxes receivable | Prepaid expenses | |
| *Allowance for uncollectible taxes | Other |
(b) Property, plant and equipment
| Land | General plant and administrative facilities | |
| Property rights | ||
| Sewage collection facilities | Other physical property | |
| Sewage treatment facilities | Construction in progress | |
| Sewage disposal facilities | Allowance for depreciation and amortization | |
| Solid waste disposal facilities |
(c) Restricted and other long-term assets
| Contracts and notes receivable | Restricted assets |
(d) Deferred debits
| Land | General plant and administrative facilities | ||
| Preliminary survey and investigation charges | Other work in progress | ||
| Other | |||
| *Clearing accounts | |||
| Stores | |||
| Transportation | |||
| Shop | |||
__________
* Optional accounts.
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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