(d) Except as provided by Sections 803 and 821, in proportion to the amount each employer’s taxable wages bears to the total of all employers’ taxable wages, the director shall credit to each employer reserve account all of the following:

1. (1) Benefit overpayments collected in the four quarters prior to the computation date.
2. (2) Positive balances in reserve accounts canceled pursuant to Section 1029.
3. (3) Other nontax income.

(e) Except as provided by Sections 803 and 821, in the same proportion as provided in subdivision (d), the director shall charge to each employer reserve account all of the following:

1. (1) The increase in the total of all negative reserve account balances as computed by subtracting the total of all negative reserve account balances on July 31 of each year prior to the cancellations required by Section 1027.5 from the total of all negative reserve account balances on the prior July 31 after the cancellations required by Section 1027.5, except as provided by Section 1144.
2. (2) Benefit overpayments established in the four quarters prior to the computation date.
3. (3) Benefits not charged to employer reserve accounts pursuant to Section 1032, 1032.5, 1034, 1035, 1036, 1335, 1338, or 1380.
4. (4) Other items of expense and benefit charges not included in active employer reserve accounts.