Section 1103.2 - Liability and Other Credit Accounts(a) Current liabilities | Notes payable | Deposits |
| Accounts payable | Customers' |
| Matured and maturing long-term debt | Service connections Construction |
| Interest payable | Due other funds |
| | Matured | Due other governmental agencies |
| | Accrued | |
| | | Accrued payroll |
| | | Accrued taxes |
| | | Other |
(b) Long-term debt | Bonds | Other |
| Other governmental agencies | |
(c) Deferred credits | Advances for construction | Other |
(d) Reserves | Reserves for restricted assets | Other |
(e) Investment in fixed assets | Investment in operating plant | Investment in other assets |
| Contributions |
| Contributions | Other sources |
| Other sources | |
(f) Fund balances | General Fund balance | Other fund balances |
Cal. Code Regs. Tit. 2, § 1103.2
1. Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).