Statutes, codes, and regulations
California Code Of Regulations
Title 2 - AdministrationDivision 2 - Financial OperationsChapter 2 - State ControllerSubchapter 3 - Accounting Procedures for Special Districts
Article 4 - Harbor and Port Districts
Section 1063.1 - Asset and Other Debit Accounts

Cal. Code Regs. tit. 2 § 1063.1

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Current through Register 2024 Notice Reg. No. 44, November 1, 2024
Section 1063.1 - Asset and Other Debit Accounts
(a) Current assets

CashDue from other funds
Cash with fiscal agentsDeposits
Notes receivableInventories
Accounts receivableInvestments
Allowance for uncollectible accountsUnamortized discount--investments
*Taxes receivableUnamortized premium--investments
* Allowance for uncollectible taxes
Interest receivablePrepaid expenses

(b) Property, plant and equipment accounts

LandConstruction in progress
Other land rightsAllowance for depreciation and amortization
Structures and improvements
Equipment

(c) Restricted assets

Restricted assets

(d) Deferred charges

Unamortized bond discount and expenseSuspense accounts
Other deferred charges

__________

* Optional accounts.

Cal. Code Regs. Tit. 2, § 1063.1