Cal. Code Regs. tit. 2, § 1043.2
(a) Long-term debt
Bonds
Time warrants
Other governmental agencies
Other long-term debt
State
Federal
Other
(b) Current liabilities
Notes payable
Interest payable
Accounts payable
Matured
Current portion of long-term liabilities
Accrued
Other governmental agencies
Other long-term debt
Deposits--customers'
Matured bonds
Deposits--service connections and meters
Other matured long-term liabilities
Deposits--construction
Other
Taxes accrued
Due other funds
Other current liabilities
(c) Deferred credits
Advances for construction
Deferred credits
(d) Reserves
Insurance reserves
Other reserves
Employee benefits reserves
(e) Investment in fixed assets
Investment in utility plant
Investment in other assets
Contributions
Contributions
Other sources
Other sources
(f) Fund balances
General Fund balance
Other fund balances
1. Amendment of subsection (b) filed 10-2-69; effective thirtieth day thereafter (Register 69, No. 40).
2. Amendment of subsection (e) and new subsection (f) filed 9-19-70; effective thirtieth day thereafter (Register 70, No. 38).