Cal. Code Regs. tit. 2, § 1043.1
(a) Utility plant
Utility plant in service
Construction in progress
Intangible plant
Utility plant held for future use
Land
Allowance for depreciation and amortization of utility plant
Other land rights
Water rights
Utility plant in service
Source of supply plant
Utility plant held for future use
Pumping plant
Water treatment plant
Transmission and distribution plant
General plant
Undistributed items
(b) Investments, restricted assets, other long-term assets
Other physical property
Investments
Non-water utility plant
Contracts and notes receivable
Other property
Allowance for uncollectible accounts
Allowance for depreciation and amortization of other physical property
Restricted assets
Non-water utility plant
Other property
(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
Due from other funds
Merchandising
Water in storage
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.
1. Amendment of subsection (a) filed 10-2-69; effective thirtieth day thereafter (Register 69, No. 40).