The segregation of moneys set aside for vacancy and collection loss, painting and decorating, and replacement reserves, or other authorized reserves, from other funds, and the deposit thereof in a separate reserve fund bank account is prescribed. While the moneys set aside for the individual reserves are pooled in a common reserve fund, separate accountability of the moneys set aside for each reserve shall be maintained by means of a general ledger analysis of accounts 1113, Reserve Fund, as described in section 1642-3.2. Similar provisions apply with respect to investments of reserve funds.