Section 1043.2 - Liability and Other Credit Accounts(a) Long-term debt | Bonds | Time warrants |
| Other governmental agencies | Other long-term debt |
| State | |
| Federal | |
| Other | |
(b) Current liabilities | Notes payable | Interest payable |
| Accounts payable | Matured |
| Current portion of long-term liabilities | Accrued |
| Other governmental agencies | Other long-term debt |
| | Deposits--customers' |
| Matured bonds | Deposits--service connections and meters |
| Other matured long-term liabilities | Deposits--construction |
| Other | Taxes accrued |
| Due other funds | Other current liabilities |
(c) Deferred credits | Advances for construction | Deferred credits |
(d) Reserves | Insurance reserves | Other reserves |
| Employee benefits reserves | |
(e) Investment in fixed assets | Investment in utility plant | Investment in other assets |
| Contributions | Contributions |
| Other sources | Other sources |
(f) Fund balances | General Fund balance | Other fund balances |
Cal. Code Regs. Tit. 2, § 1043.2
1. Amendment of subsection (b) filed 10-2-69; effective thirtieth day thereafter (Register 69, No. 40).
2. Amendment of subsection (e) and new subsection (f) filed 9-19-70; effective thirtieth day thereafter (Register 70, No. 38).