Cal. Code Regs. tit. 2, § 1103.2
(a) Current liabilities
Notes payable
Deposits
Accounts payable
Customers'
Matured and maturing long-term debt
Service connections Construction
Interest payable
Due other funds
Matured
Due other governmental agencies
Accrued
Accrued payroll
Accrued taxes
Other
(b) Long-term debt
Bonds
Other
Other governmental agencies
(c) Deferred credits
Advances for construction
Other
(d) Reserves
Reserves for restricted assets
Other
(e) Investment in fixed assets
Investment in operating 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).