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 1103.2 - Liability and Other Credit Accounts
Universal Citation: 2 CA Code of Regs 1103.2
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Current liabilities
| Notes payable | Deposits | ||
| Accounts payable | Customers' | ||
| Matured and maturing long-term debt | Service connections Construction | ||
| Interest payable | Due other funds | ||
| Matured | Due other governmental agencies | ||
| Accrued | |||
| Accrued payroll | |||
| Accrued taxes | |||
| Other | |||
(b) Long-term debt
| Bonds | Other |
| Other governmental agencies |
(c) Deferred credits
| Advances for construction | Other |
(d) Reserves
| Reserves for restricted assets | Other |
(e) Investment in fixed assets
| Investment in operating plant | Investment in other assets | |
| Contributions | ||
| Contributions | Other sources | |
| Other sources | ||
(f) Fund balances
| General Fund balance | Other fund balances |
1. Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).
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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