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Section 16604 Of Article 7. Receipts, Accounts, And Audits From California Public Utilities Code >> Division 7. >> Chapter 4. >> Article 7.

16604
. The books of account of the district shall show all of the following:
  (a) The true and complete financial results of the ownership and operation of each public utility.
  (b) The actual cost of each public utility.
  (c) All costs of maintenance, extension, and improvement, and all operating expenses of every description.