Cal. Code Regs. tit. 2 § 1061.11
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Transactions which adjust nominal account balances of prior fiscal period are posted to one of two current accounts, Revenues Applicable To Prior Years or Expenses Applicable To Prior Years.
Cal. Code Regs. Tit. 2, § 1061.11