Cal. Code Regs. tit. 2, § 1093.2
(a) Long-term debt
Bonds
Time warrants
Other governmental agencies:
Other long-term debt
State
Federal
Other
(b) Current liabilities
Notes payable
Deposits--customers'
Accounts payable
Deposits--service connections and meters
Matured long-term debt
Due to other funds
Deposits--construction
Interest payable:
Taxes accrued
Matured
Other current liabilities
Unmatured
(c) Deferred credits
Advances for construction
Deferred credits
(d) Reserves
Insurance reserves
Other reserves
Employee benefits reserves
(e) Investment in fixed assets
Investment in electric plant
Investment in other assets
Contributions
Contributions
Other sources
Other sources
(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).