California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 9 - Other Districts
Section 1114.1 - Asset and Other Debit Accounts
Universal Citation: 2 CA Code of Regs 1114.1
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
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Cash |
Inventory of materials and supplies |
|
Imprest cash |
Investments |
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Cash with fiscal agents |
Advances to working capital funds |
|
[FNa1] Taxes receivable |
Land |
|
[FNa1] Allowance for uncollectible taxes |
Structures and improvements |
|
Assessments receivable |
Equipment |
|
Assessments receivable -delinquent |
Construction in progress |
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Accounts receivable |
Future loan repayment requirements |
|
Allowance for uncollectible accounts |
Future bond redemption requirements |
|
Advances receivable | |
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Deposits from others |
Bonds authorized -unissued |
__________
* Optional accounts.
1. Amendment filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).
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