Cal. Code Regs. tit. 2 § 1063.1

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1063.1 - Asset and Other Debit Accounts

(a) Current assets

Cash	Due from other funds
Cash with fiscal agents	Deposits
Notes receivable	Inventories
Accounts receivable	Investments
Allowance for uncollectible accounts	Unamortized discount--investments
*Taxes receivable	Unamortized premium--investments
* Allowance for uncollectible taxes
Interest receivable	Prepaid expenses

(b) Property, plant and equipment accounts

Land	Construction in progress
Other land rights	Allowance for depreciation and amortization
Structures and improvements
Equipment

(c) Restricted assets

Restricted assets

(d) Deferred charges

Unamortized bond discount and expense	Suspense accounts
	Other deferred charges

__________

^* Optional accounts.

Cal. Code Regs. Tit. 2, § 1063.1