(a) Current assets

Cash

Due from other funds

Imprest cash

Due from other governmental agencies

Cash with fiscal agents

Notes receivable

Deposits

Accounts receivable

Inventories

Allowance for doubtful accounts

Temporary investments

^*Taxes receivable

Prepaid expenses

^*Allowance for uncollectible taxes

Other

(b) Property, plant and equipment

Land

General plant and administrative facilities

Property rights

Sewage collection facilities

Other physical property

Sewage treatment facilities

Construction in progress

Sewage disposal facilities

Allowance for depreciation and amortization

Solid waste disposal facilities

(c) Restricted and other long-term assets

Contracts and notes receivable

Restricted assets

(d) Deferred debits

Land

General plant and administrative facilities

Preliminary survey and investigation charges

Other work in progress

Other

^*Clearing accounts

Stores

Transportation

Shop

__________

^* Optional accounts.