Cal. Code Regs. tit. 2, § 1063.2
(a) Current liabilities
Notes payable
Matured interest
Accounts payable
Accrued interest payable
Due other funds
Deposits
Matured and maturing long-term debt
Payroll liabilities
Other current liabilities
(b) Long-term liabilities
General obligation bonds
Other notes and loans payable
Revenue bonds
Other contractual obligations
Due State of California
(c) Deferred credits
Deferred income
Other deferred credits
Unamortized bond premium
(d) Reserves
Reserve for restricted assets
Other reserves
(e) Investment in fixed assets
Investment in property, plant and equipment
(f) Fund balances
General Fund balance
Other fund balances
1. Amendment of subsection (e) and new subsection (f) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).