Cal. Code Regs. tit. 2 § 1053.2

Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Section 1053.2 - Liability and Other Credit Accounts
(a) Current liabilities

Notes payablePayroll liabilities
Accounts payableOther accrued taxes
Matured and maturing long-term debtDeposits
Other
Accrued interest

(b) Long-term liabilities

Bonds payableNotes and contracts payable

(c) Deferred credits

Prepaid incomeOther

(d) Grants-in-aid

FAA grants-in-aidWrite-down through depreciation

(e) Reserves

Reserves for restricted assetsOther

(f) Investment in fixed assets

Investment in property, plant and equipment

(g) Fund balances

General Fund balanceOther fund balances

Cal. Code Regs. Tit. 2, § 1053.2

1. Amendment of subsection (f) and new subsection (g) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).