Cal. Code Regs. tit. 2 § 1093.1

Current through Register 2024 Notice Reg. No. 41, October 11, 2024

Section 1093.1 - Asset and Other Debit Accounts

(a) Electric plant accounts

Electric plant in service:		Construction in progress
	Intangible plant	Electric plant held for future use
	Land
	Other land rights	Allowance for depreciation and amortization of electric plant:
	Production
	Transmission
	Distribution		Electric plant in service
	General plant		Electric plant held for future use
	Undistributed items

(b) Investments, restricted assets, other long-term assets

Other physical property:	Other property
Non-electric utility plant	Investments
Other property	Contracts and notes receivable
Allowance for depreciation and amortization of other physical property: Non-electric utility plant	Allowance for uncollectible accounts
	Restricted assets

(c) Current assets

Cash		Allowance for uncollectible accounts:
Cash with fiscal agents
Deposits		Utility services
Imprest cash		Merchandise
Temporary investments		Other
Notes receivable		*Taxes receivable
Accounts receivable:		*Allowance for uncollectible taxes
	Utility services
	Merchandising	Due from other funds
	Travel and expense advances	Inventory of materials and supplies
Other		Prepayments
		Other current assets

(d) Deferred debits

Preliminary survey and investigation charges		Other work in progress
		Other deferred debits
*Clearing accounts:
	Stores
	Transportation
	Shop

__________

^* Optional accounts.

Cal. Code Regs. Tit. 2, § 1093.1