Cal. Code Regs. tit. 2 § 1091.7

Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 1091.7 - Nominal Accounts

Both revenue and expense accounts are segregated between operating and non-operating. The basic classification of revenue is by source. Expense accounts are classified primarily by cost center and secondarily by nature of expense. These accounts are listed and explained in Sections 1093.3 and 1093.4, respectively.

Cal. Code Regs. Tit. 2, § 1091.7