Cal. Code Regs. tit. 2 § 1103.4

Current through Register 2024 Notice Reg. No. 36, September 6, 2024

Section 1103.4 - Expense Accounts

(a) Expense centers

Sewage collection	Solid waste disposal
Sewage treatment	Administration and general
Sewage disposal	Non-operating

(b) Operating expense objects^**

Salaries and wages	Contractual services
Employee benefits	Professional services
Directors' fees	Printing and publication
Election expense	Rents and leases
Depreciation and amortization	Repairs and maintenance
	Research and monitoring
Gasolines, oil and fuel	Travel and meeting
Insurance	Uncollectible accounts
Memberships	Utilities
Office expense	Other
Operating supplies

(c) Non-operating expense objects

Taxes and assessments	Expenses applicable to prior years
Interest
	Other

__________

^** To be used as needed within each expense center.

Cal. Code Regs. Tit. 2, § 1103.4