Basic instructions for setting up and operating the books of account and certain procedures, such as tenant accounting and payrolls, applicable to several or all phases of a local agency's activities are contained in Part 1642. Financing is similarly treated in Part 1643, debt service in Part 1644, and investments in Part 1645. Instructions and procedures more uniquely identified with the development period will be found in Part 1646 and those for use during the operating period in Part 1647. Subsidies are treated in Part 1648. The chart of accounts is set forth in Part 1641, followed by the account definitions. Terms referred to throughout this Subchapter are defined in this Part, which also contains matters for the general information and guidance of local agencies.