Cal. Code Regs. tit. 2, § 1053.2
(a) Current liabilities
Notes payable
Payroll liabilities
Accounts payable
Other accrued taxes
Matured and maturing long-term debt
Deposits
Other
Accrued interest
(b) Long-term liabilities
Bonds payable
Notes and contracts payable
(c) Deferred credits
Prepaid income
Other
(d) Grants-in-aid
FAA grants-in-aid
Write-down through depreciation
(e) Reserves
Reserves for restricted assets
Other
(f) Investment in fixed assets
Investment in property, plant and equipment
(g) Fund balances
General Fund balance
Other fund balances
1. Amendment of subsection (f) and new subsection (g) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).