(1) "Items of property" as used in the Uniform Unclaimed Property Act, with respect to money or funds, generally means amounts in a single account. Interest or earnings are part of the principal and are part of the "items of property".

(2) An "item" is an account in a financial institution regardless of the number of deposits made by the owner or accruals on the account. Other "items" include but are not limited to:

(a) unclaimed dividends declared but held for payment, annually or otherwise, for an absent owner of stock certificates of a corporation;

(b) ownership certificates of a corporation held for dis- tribution to an owner, solely or jointly; and

(c) individual accounts made up of public utility deposits or refunds.