Cal. Code Regs. tit. 2 § 1101.11

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1101.11 - Account Adjustments-Prior

Transactions which correct nominal account balances of prior fiscal periods are posted to one of two current accounts, "Revenues applicable to prior years" or "Expenses applicable to prior years."

Cal. Code Regs. Tit. 2, § 1101.11