Cal. Code Regs. tit. 2 § 1063.6

Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Section 1063.6 - Expense Accounts

Objects of expense to be used as needed within each expense center are:

(a) Operating and security, maintenance and administration and general

Salaries and wagesMotive equipment expense
Payroll burdenOffice expense
Cost of salesOperating supplies
Advertising and promotionOutside services
Auto mileageProfessional services
Bad debt expenseRents and leases
CommunicationsRepairs and maintenance
Conferences and meetingsSmall tools
Dues and subscriptionsUtilities
ElectionsAllocated expenses
Insurance

(b) Depreciation

Depreciation and amortization

(c) Non-Operating

InterestExpenses of other activities
Judgments and damagesTaxes and assessments
Loss on sale of capital assetsOther

Cal. Code Regs. Tit. 2, § 1063.6