Cal. Code Regs. tit. 2, § 1063.6
(a) Operating and security, maintenance and administration and general
Salaries and wages
Motive equipment expense
Payroll burden
Office expense
Cost of sales
Operating supplies
Advertising and promotion
Outside services
Auto mileage
Professional services
Bad debt expense
Rents and leases
Communications
Repairs and maintenance
Conferences and meetings
Small tools
Dues and subscriptions
Utilities
Elections
Allocated expenses
Insurance
(b) Depreciation
Depreciation and amortization
(c) Non-Operating
Interest
Expenses of other activities
Judgments and damages
Taxes and assessments
Loss on sale of capital assets
Other
Objects of expense to be used as needed within each expense center are: