Cash | Interest receivable |
Cash with fiscal agents | Inventories |
Notes receivable | Investments |
Accounts receivable | Unamortized discount on investments |
Allowance for doubtful accounts | |
* Taxes receivable | Unamortized premium on investments |
* Allowance for uncollectible taxes | |
Due from other funds | Prepaid expenses |
Deposits |
Land | Equipment |
Land rights | Construction in progress |
Land improvements | Allowance for depreciation and amortization |
Buildings and structures |
Advances and loans receivable | Restricted assets |
Unamortized bond discount and expense | Other |
Suspense accounts
__________
* Optional accounts.
Cal. Code Regs. Tit. 2, § 1053.1