Cal. Code Regs. tit. 2, § 1103.4 – Expense Accounts.

(a) Expense centers
Sewage collection
Solid waste disposal
Sewage treatment
Administration and general
Sewage disposal
Non-operating
(b) Operating expense objects^**
Salaries and wages
Contractual services
Employee benefits
Professional services
Directors' fees
Printing and publication
Election expense
Rents and leases
Depreciation and amortization
Repairs and maintenance
Research and monitoring
Gasolines, oil and fuel
Travel and meeting
Insurance
Uncollectible accounts
Memberships
Utilities
Office expense
Other
Operating supplies
(c) Non-operating expense objects
Taxes and assessments
Expenses applicable to prior years
Interest
Other
__________
^** To be used as needed within each expense center.