CA Gov't Code Section 22970.10

“Account” means the account maintained with respect to the participant that reflects the aggregate value of the following amounts credited to the participant:

(a)

Employee after-tax contributions to the plan.

(b)

Net earnings of the Supplemental Contributions Program allocable to the participant.

(c)

Any amount credited to the participant’s account by reason of a transfer or a rollover from another plan or arrangement in accordance with applicable laws.