Section 1043.4 - Expense Accounts(a) Source of supply | Supervision, labor and expense | Purchased water |
| Maintenance--structures and improvements | Ground water replenishment |
(b) Pumping | Supervision, labor and expense | Fuel or power purchased for pumping |
| Maintenance--structures and improvements | |
(c) Water treatment | Supervision, labor, and expense | Maintenance--structures and improvements |
(d) Transmission and distribution | Supervision, labor and expense | Maintenance--structure and plant |
(e) Customer accounts | Supervision, meter reading and other expenses | Uncollectible accounts |
(f) Administrative and general | Salaries | |
| Office supplies and other expenses | Franchise requirements |
| Property insurance, injuries and damages | Rents and leases |
| Maintenance--general plant |
| Employees retirement and benefits | Other |
(g) Other operating | Depreciation and amortization | Other |
| Taxes | Expense credits |
(h) Non-operating | Interest on long-term debt | Other |
| Other interest | Expense credits |
| Expense applicable to prior years | Expenses of other activities |
Cal. Code Regs. Tit. 2, § 1043.4