Cal. Code Regs. tit. 2, § 1043.4
(a) Source of supply
Supervision, labor and expense
Purchased water
Maintenance--structures and improvements
Ground water replenishment
(b) Pumping
Supervision, labor and expense
Fuel or power purchased for pumping
Maintenance--structures and improvements
(c) Water treatment
Supervision, labor, and expense
Maintenance--structures and improvements
(d) Transmission and distribution
Supervision, labor and expense
Maintenance--structure and plant
(e) Customer accounts
Supervision, meter reading and other expenses
Uncollectible accounts
(f) Administrative and general
Salaries
Office supplies and other expenses
Franchise requirements
Property insurance, injuries and damages
Rents and leases
Maintenance--general plant
Employees retirement and benefits
Other
(g) Other operating
Depreciation and amortization
Other
Taxes
Expense credits
(h) Non-operating
Interest on long-term debt
Other
Other interest
Expense credits
Expense applicable to prior years
Expenses of other activities