Cal. Code Regs. tit. 2, § 1093.1 – Asset and Other Debit Accounts.

(a) Electric plant accounts
Electric plant in service:
Construction in progress
Intangible plant
Electric plant held for future use
Land
Other land rights
Allowance for depreciation and amortization of electric plant:
Production
Transmission
Distribution
Electric plant in service
General plant
Electric plant held for future use
Undistributed items
(b) Investments, restricted assets, other long-term assets
Other physical property:
Other property
Non-electric utility plant
Investments
Other property
Contracts and notes receivable
Allowance for depreciation and amortization of other physical property: Non-electric utility plant
Allowance for uncollectible accounts
Restricted assets
(c) Current assets
Cash
Allowance for uncollectible accounts:
Cash with fiscal agents
Deposits
Utility services
Imprest cash
Merchandise
Temporary investments
Other
Notes receivable
^*Taxes receivable
Accounts receivable:
^*Allowance for uncollectible taxes
Utility services
Merchandising
Due from other funds
Travel and expense advances
Inventory of materials and supplies
Other
Prepayments
Other current assets
(d) Deferred debits
Preliminary survey and investigation charges
Other work in progress
Other deferred debits
^*Clearing accounts:
Stores
Transportation
Shop
__________
^* Optional accounts.