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Tijuana

Tijuana is the largest city in the state of Baja California, located on the northwestern Pacific Coast of Mexico. Tijuana is the municipal seat of the Tijuana Municipality and the hub of the Tijuana metropolitan area. It has a close proximity to the Mexico–United States border, which is part of the San Diego–Tijuana metro area.

Tijuana is the 27th largest city in the Americas and is the westernmost city in Mexico. According to the 2020 census, the Tijuana metropolitan area was the sixth-largest in Mexico with a population of 2,157,853, while the city was second-largest nationally with 1,810,645 inhabitants. The international metropolitan region was estimated at 5,158,459 in 2016, making it the third-largest metropolitan area in The Californias, 19th-largest metropolitan area in the Americas, and the largest bi-national conurbation that is shared between US and Mexico. The city is one of the fastest-growing metro areas in the country and rated as a "High Sufficiency" global city by the Globalization and World Cities Research Network.

Tijuana traces its modern history to the arrival of Spanish colonists in the 16th century who were mapping the coast of the Californias. Following the division of the Californias after the American Conquest of California, Tijuana found itself located on an international border, giving rise to a new economic and political structure. The city was incorporated on 11 July 1889 as urban development began. The city has served as a major tourist destination since the 1880s. Today, Tijuana is a dominant manufacturing center for North America, hosting facilities of many multinational conglomerate companies. In the early 21st century, Tijuana has emerged as the medical device manufacturing capital of North America and is increasingly recognized as an important cultural Mecca for the border region of The Californias. The city is the most visited border city in the world, sharing a border of about 24 km with its sister city San Diego. More than fifty million people cross the border between these two cities every year.

Despite its popularity as a tourist destination, Tijuana is a hotbed of crime, especially violent crime, due to the extensive presence of organized crime and Mexican cartels. It regularly ranks among the most violent cities by homicide rate. According to Statista in August 2023, Tijuana presently has the second highest homicide rate in the world. The U.S. State Department maintains a travel advisory warning as of September 2023 relating to the city's "non-tourist areas". Incidents involving the murder or kidnapping of foreigners since the 2000s have also sparked travel fears and affected Tijuana's status among international tourists.

Name
The city's name comes from the rancho that Santiago Argüello Moraga established in 1829 on his Mexican land grant, naming it Rancho Tía Juana.

The first Spanish mission referred to the settlement variously as Rancho Tía Juana, Tihuan and finally, Tijuana. While the city was founded as “Tijuana” in 1889, "Tia Juana" remained the English-language name for the river, as well as a U.S. settlement that is now part of San Ysidro, until approximately 1916.

The commonly accepted theory among historians is that Tía Juana, as Argüello named his rancho, is derived from the word Tiwan ("by the sea") in the language of the Kumeyaay—the First Nations people of the San Diego-Tijuana region. Urban legend, on the other hand, states that Tía Juana, which means "Aunt Jane" in Spanish, was a real person whose inn provided food and lodging to travelers. There is, however, no record of such an inn; in fact, the first building in the area was built by Argüello in any case, after naming his ranch Rancho Tía Juana.

In California, Tijuana is often referred to as T.J.

History
The land was originally inhabited by the Kumeyaay, a tribe of Yuman-speaking hunter-gatherers. Europeans arrived in 1542, when colonist Juan Rodríguez Cabrillo toured the coastline of the area, which Sebastián Vizcaíno mapped in 1602. In 1769, Juan Crespí documented more details about the area that was later called the Valley of Tijuana.

19th century
Further settlement took place near the end of the mission era when José María de Echeandía, governor of the Baja California and Alta California, awarded a large land grant to Santiago Argüello in 1829. This large cattle ranch, Rancho Tía Juana, covered 100 km2. Although "Tia Juana" means "Aunt Jane" in Spanish, the name was actually an adaptation of the word 'Tihuan' or 'Tijuán' in the Kumeyaay language, the name of a nearby Kumeyaay settlement and whose meaning is disputed.

In 1848, as a result of the Mexican–American War with the United States, Mexico lost Alta California. While the majority of the 1,000 Hispanic families living in Alta California stayed on the American side, some moved south to Tijuana to remain inside Mexico, which was now in Baja California as the division between the Californias moved north in between San Diego and Tijuana. Because of this Tijuana gained a different purpose on the international border. The area had been populated by ranchers, but Tijuana developed a new social economic structure which were farming and livestock grazing, plus as a transit area for prospectors.

Urban settlement began in 1889, when descendants of Santiago Argüello and Augustín Olvera entered an agreement to begin developing the city of Tijuana. The date of the agreement, 11 July 1889, is recognized as the founding of the city. Tijuana saw its future in tourism from the beginning. From the late 19th century to the first few decades of the 20th century, the city attracted large numbers of Californians coming for trade and entertainment. The California land boom of the 1880s led to the first big wave of tourists, who were called "excursionists" and came looking for echoes of the famous novel Ramona by Helen Hunt Jackson.

20th century

In 1911, during the Mexican Revolution, revolutionaries claiming loyalty to Ricardo Flores Magón took over the city for shortly over a month. Federal troops then arrived. Assisted by the "defensores de Tijuana", they routed the revolutionaries, who fled north and were promptly arrested by the United States Army.

The Panama-California Exposition of 1915 brought many visitors to the nearby California city of San Diego. Tijuana attracted these tourists with a Feria Típica Mexicana – Typical Mexican Fair. This included curio shops, regional food, thermal baths, horse racing and boxing.

The first professional race track opened in January 1916, just south of the border gate. It was almost immediately destroyed by the great "Hatfield rainmaker" flood of 1916. Rebuilt in the general area, it ran horse races until the new Agua Caliente track opened in 1929, several miles south and across the river on higher ground.

Legal drinking and gambling attracted U.S nationals in the 1920s during Prohibition. The Avenida Revolución area became the city's tourist center, with casinos and the Hotel Caesar's, birthplace of the Caesar salad.

In 1925, the city by presidential decree changed its name to ciudad Zaragoza, but its name reverted to Tijuana in 1929.

In 1928, the Agua Caliente Touristic Complex was opened, including hotel, spa, dog-track, private airport, golf course and gambling casino. A year later, the new Agua Caliente Racetrack joined the complex. During the eight years it operated, the Agua Caliente hotel, casino and spa achieved a near mythical status, with Hollywood stars and gangsters flying in and playing. Rita Hayworth was discovered there. Musical nightclub productions were broadcast over the radio. A singer known as "la Faraona" got shot in a love-triangle and gave birth to the myth of a beautiful lady ghost. Remnants of the Agua Caliente casino can be seen in the outdoor swimming pool and the "minarete" (actually a former incinerator chimney) nearby the southern end of Avenida Sanchez Taboada, on the grounds of what is now the Lázaro Cárdenas educational complex. A replica of the iconic bell tower (which once stood at the resort entrance) now stands at the beginning of Boulevard Agua Caliente, about two miles west of the old resort.

In 1935, President Cárdenas decreed an end to gambling and casinos in Baja California, and the Agua Caliente complex faltered, then closed. In 1939, it was reopened as a junior high school (now, Preparatoria Lázaro Cárdenas). The buildings themselves were torn down in the 1970s and replaced by modern scholastic architecture.

With increased tourism and a large number of Mexican citizens relocating to Tijuana, the city's population grew from 21,971 to 65,364 between 1940 and 1950. With the decline of nightlife and tourism in the 1950s, the city restructured its tourist industry, by promoting a more family-oriented scene. Tijuana developed a greater variety of attractions and activities to offer its visitors.

In 1965, the Mexican federal government launched the Border Industrialization Program to attract foreign investment. Tijuana and other border cities became attractive for foreign companies to open maquiladoras (factories), and the Tijuana economy started to diversify. Manufacturing jobs attracted workers from other parts of Mexico and the city's population grew from less than half a million in 1980 to almost 1 million in 1985.

In 1972, work began on the first concrete channeling of the Tijuana River; previously the river would flood across a wide plain east and southeast of downtown, inundating an area of cardboard and metal shacks called Cartolandia (“Paperland”). The project removed the shacks and added 1.8 million sq. m. of usable land, on which the Zona Río was built. With the 1981 opening of the Plaza Río Tijuana mall and the 1982 Tijuana Cultural Center (CECUT), Zona Río became the new commercial center of a modern Tijuana, and with its new boulevards with monument-filled glorietas (roundabouts), reminiscent of the grand Paseo de la Reforma in Mexico City, the city created the new image and allure of a modern, large city, rather than just a border town focused on tourism and vice.

In 1994, PRI presidential candidate Luis Donaldo Colosio was assassinated in Tijuana while making an appearance in the plaza of Lomas Taurinas, a neighborhood nestled in a valley near Centro. The shooter was caught and imprisoned, but doubts remain about who the mastermind might have been.

21st century
After 9/11, tighter US border controls resulted in hours-long waits to return to the US. The number of US visitors dropped sharply due to this factor, as well as subsequent drug violence.

Around 2008, thousands of Tijuana's elite bought houses in and moved to Bonita and Eastlake in Chula Vista, California, to escape violence, kidnapping and other crimes taking place during that period. An article in The Los Angeles Times reported that the emigration to San Diego County has transformed the demographic and cultural character of some cities to a degree.

In recent years, Tijuana has become an important city of commerce and migration for Mexico and US. In spite of the violence and border crossing issues, the city has received a large number of tourists from US, China, Japan and the south of Mexico. Thanks to the realization of cultural and business festivals, the city has improved its image before the world, standing out as a competitive city for investment. Currently, the commercial and business sector is committed to the boom in the gastronomic industry, craft beer, entertainment, and real estate, as well as medical tourism, to attract visitors and investors.

Geography
Tijuana is one of the westernmost cities in Mexico, and consequently in Latin America, and the second-largest city in northern Mexico. Located about 210 km west of the state capital, Mexicali, the city is bordered to the north by the cities of Imperial Beach, and the San Diego neighborhoods of San Ysidro and Otay Mesa, California. To the southwest of the city is Rosarito Beach, while to the south is unincorporated territory of Tijuana Municipality. The city is nestled among hills, canyons, and gullies. The central part of the city lies in a valley through which flows the channeled Tijuana River.

Housing development in the Tijuana Hills has led to eradication of many seasonal mountain streams. This lack of natural drainage makes places within the city vulnerable to landslides during the rainy season. The varied terrain of Tijuana gives the city elevation extremes that range from sea level to 790 m. As downtown Tijuana was built at the bottom of the river valley, the district is subject to seasonal flooding created by drain-off from the Tijuana Hills. During this time, east-bound portions of the Via Rapida (east–west highway) may be blocked off by the Tijuana Police due to hazardous conditions.

Tijuana is noted for its rough terrain, which includes many canyons, steep hills, and mesas. Large hills in Tijuana include the Cerro Colorado and the Cerro de las Abejas.

The city is located near the terminus of the Tijuana River and within the Tijuana River Basin. The Tijuana River is an intermittent river, 195 km long, on the Pacific coast of northern Baja California in Mexico and Southern California in the United States. It drains an arid area along the California–Baja California border, flowing through Mexico for most of its course and then crossing the border for the last 8 km of its course where it forms an estuary that empties into the ocean.

Cityscape
The city's skyscraper history is relatively recent. Some of the first highrise building complexes constructed in the city were the twin towers of Grand Hotel Tijuana. Tijuana experienced a building boom that was brought to a halt by the Great Recession. Among buildings that succumbed to the time period was the Trump Ocean Resort Baja Mexico that would have been located in Playas and reached 98 m. Currently the tallest building, and soon to be the largest complex in footage, New City Residential reaches 102 m. Overall, the city maintains 33 completed structures with other proposed and under-construction skyscrapers.

The Tijuana skyline is the fifth largest skyline in Mexico and is located in the Zona Rio and to a smaller extent, Playas de Tijuana. In the Zona Rio the buildings are concentrated on the Tijuana River, lined parallel to the river; and on the edges of the Tijuana Country Club. In Playas the high rises are currently focused on the coast. Recent construction on high rises has begun in the aforementioned areas, as buildings such as New City Residential and Grand Hotel Tijuana have been developed and taken prominent places in the skyline as the tallest buildings. From Tijuana's skyline the San Diego skyline can also be seen, although the reverse is mostly not true on account of the high hills surrounding central Tijuana.

Boroughs
The municipality of Tijuana is divided into eight administrative boroughs, or Delegaciones. The Tijuana metropolitan area occupies all of borough seats. The boroughs are in turn divided into colonias or ejidos. These boroughs offer administrative services such as urban planning, civil registry, inspection, verification, public works and community development and are served by a delegado.

 * Centro – "Delegación Centro" includes the old downtown (Zona Centro), new business district (Zona Río), red light district (Zona Norte), and other adjacent neighborhoods ("zonas"). This is the historical midpoint of Tijuana; the municipal palace is located here as well as most of the tourist zones, such as Avenida Revolución and the business district. The Tijuana Cultural Center (CECUT for CEntro CUltural de Tijuana) is located here as well as the Plaza Río Tijuana, until recently the largest mall in the state, within the Zona Rio.
 * Cerro Colorado – The Cerro Colorado ("Red Hill") is located here and it is surrounded by houses. Because of its height many of the area's antennas for radio and television stations are located on its peak.
 * La Mesa – This is where the Morelos Park, the largest public park in the city, is located, as well as the retail and transit hub Cinco y Diez, Plaza Mundo Divertido, the new Macroplaza and the CETYS University.
 * Otay Centenario – This borough was created in 2014 by merging Mesa de Otay and Centenario boroughs. In this borough sits the Tijuana International Airport. The Tijuana campus of the Autonomous University of Baja California and the Technologico are also located here as well as many maquiladoras. This is the borough with the largest number of factories and maquiladoras. Its largest colony is Ciudad Industrial ("Industrial City"). This delegacion contains the Otay Mesa entry to the United States and the Friendship Park (Parque de la amistad).
 * Playas de Tijuana – This is the westernmost borough of the city bordered by the Pacific Ocean on the west and the United States border on the north. This is where the beaches of Tijuana are located (hence the name) and it is also one of the two exits to the south towards Rosarito and Ensenada.
 * La Presa – literally "'the dam'", this is the largest borough in size and the Abelardo L. Rodríguez Dam is located within its limits, hence its name. The new Corredor Tijuana-Rosarito 2000 and the Tijuana-Tecate freeways run through it.
 * San Antonio de los Buenos – This is mostly a residential area although it also has two industrial parks.
 * Sanchez Taboada – Like the previous borough this is mostly a residential area, but within its borders are located many "maquiladoras" specially at Pacific Industrial Park.

Climate
Tijuana's climate is a semi-arid (Köppen climate classification BSh), with about 231 mm of annual precipitation, and generally mild to warm weather year-round. It has characteristics of the Mediterranean climate (Csa) found to the immediate north, east, and south east, with most of the annual precipitation falling in the winter, between the months of November and March.

Between November and March, storms originate from fronts entering off of the Pacific Ocean. January is the wettest month of the year for the city and during this time a periodic event, similar to June Gloom, is observed created by marine layer. January is the coolest month, during which temperatures average 13.6 C. In the city April signifies the end of winter and the start of Santa Ana winds. Though the daytime highs are generally around 20 C, heat waves can reach up to 33 C. The hottest months in the city are August and September, during which temperatures average 22.0 C. Summers are by far the driest time of year since influences from the California Current and the North Pacific High suppress the formation of rainfall caused by the North American Monsoon. Tropical cyclones do impact the city from time to time, however. The most recent to do so was Hurricane Hilary in 2023, which dumped torrential that caused widespread flash floods and landslides.

As in coastal Southern California, air pollution sometimes occurs during periods of temperature inversion, especially during summer and fall, but (unlike Mexico City) is seldom severe and in recent years has lessened due to cleaner car engines.

Frost and snow are rare phenomena in the city as temperatures are usually well above freezing. Yet, in December 1967, snow fell in the city and in January 2007 feather light snow fell in the east of the city. However, excessive amounts of snow fall have never been recorded in the city. On 14 February 2008, a winter storm caused an unusual snowfall in the upper reaches of the hills of the city.

The record low temperature recorded in the city was -6 C, while the highest was 49 C.

Demographics
Tijuana has a diverse cosmopolitan population which includes migrants from other parts of Mexico and from all over the world. Tijuana has one of Mexico's largest Asian populations, predominantly consisting of Chinese immigrants. Tijuana also has a large and rapidly growing population of Americans, mostly from Southern California. Many Latin Americans, notably Cubans, and Guatemalans, have made Tijuana their home. The city also has many Lebanese, Italian, French, Spanish citizens. Recently, the city has received a large influx of Haitian immigrants.

The majority of Tijuana's migrant Mexican population hail from Sinaloa, Michoacán, Jalisco, Oaxaca, and the Federal District. Because of the diversity of Mexico and the influx of immigrants from almost every region in the country, there are no accurate estimates on ethnicity or race of the current population. The heavy influx of immigrants to the city and municipality of Tijuana has led to job creation in the form of over 700 twin-plant (maquiladora) factories, which serve as the basis of employment for the majority of the working-class people in northern Mexico. The high poverty level in Tijuana is attributed to the city's "magnet status" for people who have come from the poorer south of the nation and citizens from other nations seeking to escape from extreme poverty. Tijuana holds a status that provides the possibility of employment as well as higher education and the dream of crossing the border. Tijuana and Baja California in general have much stronger economies and higher incomes than other Mexican cities along the United States border, as well as more moderate weather.

Tijuana today is one of the fastest-growing cities in Mexico, with an average of 80,000 people moving to Tijuana yearly. In terms of area, the city grows by approximately three hectares a day, mostly east and south as the city is mostly built out to the beach already with the exception of some canyons. Along with settlements separated from Tijuana proper and other communities unimproved land, big business moves in providing supermarkets and retail to marginal areas, along with paved roads. The city experiences the construction of 26,000 new settlers a year that has led to the unregulated, illegal squatter homes that takes place in the hills and valleys of ever expanding Tijuana, most of these areas are still without city services like sidewalks, paving, streetlights, and public transit. This is an ongoing process: as older and existing squatter areas are brought into the city services, more marginal areas become occupied by squatters.

National Population Council (CONAPO) data has estimated that by 2030, growth rates maintaining, the city will become the second-largest in Mexico and anchor to the fourth largest metropolitan area in Mexico. The suburban sprawl observed in Tijuana leaves the downtown and beach areas relatively affluent.

While the INEGI Census 2010 placed Tijuana's population at 1.3 million, only two percent more than in 2005 Census, Tijuana City Council estimates from 2010 place the population closer to two million, at 1.6 million.

the large majority of the city's population, 96%, adhere to the beliefs of Christianity. The denominations are further divided into followers of Catholicism – 61% – and of Protestantism – 35%. While other beliefs occupying a 4% margin in the city include Taoism (among other Asian and European religions), atheism and agnosticism is also found.

Crime
Tijuana is the birthplace and base of the Tijuana Cartel. From 2007 through 2010, Tijuana experienced a high level of violent crime related to gang violence, in part derived from the Mexican drug war and human trafficking. Homicides peaked in 2010, when 844 people were killed, compared with 355 in 2004 and 349 in the first eight months of 2011. Reportedly, the wave of violence resulted from a turf war as the administration of President Felipe Calderón weakened the local Arellano Félix cartel; violence slowed when the larger Sinaloa cartel took control.

During the peak years of violent crime in the city, gun battles between rival cartels, and between cartels and the police, erupted in public. In April 2008, police found 1,500 shell casings on various streets after one battle left 13 suspected drug traffickers dead. In 2009 and depending on the source, Tijuana Municipality experienced either 556 or 1,118 murders, mostly as a result of the drug war.

There were 492 murders in 2013, a 48% increase in the homicide rate between 2012 and 2013. This was the highest number of murders since 2010. By the end of 2017, the number of murders in Tijuana increased to 1,744, which was almost double those in 2016.

In 2018, OECD data recorded 2,253 homicides in Tijuana, equivalent to 129.8 per 100,000 inhabitants.

In May 2022, Statista data reported Tijuana as having the second highest homicide rate in the world at 138 per 100,000 inhabitants.

Government
At present, the parties with the greatest presence in Tijuana are the National Action Party (PAN), Institutional Revolutionary Party (PRI), and Ecologist Green Party of Mexico (PVEM). The PAN has been the dominant party in the city for 20 years. Historically the PRI had been the dominant party in regional politics, until 1989 when the PAN began to dominate the city, until yet again, in 2004, PRI began regaining prominence and won the Mayor's Office.

Less prominent parties also maintain relations with the dominant parties. These other parties, with less presence include the New Alliance Party (PANAL), Social Encounter Party (PES), and Party of the Democratic Revolution (PRD). Allied with the PAN at the state and local level under the Alliance for Baja California are the Social Encounter Party (PES) and New Alliance Party (PANAL). Allied with the PRI at the state and local level under the "Alliance for Better Living" are the Ecologist Green Party of Mexico (PVEM) and Baja California State Party (PEBC).

Tijuana's importance and rise to a global city has led to its recognition among countries worldwide. In addition to international cultural recognition, Tijuana has received political recognition and is a developing a political center currently host to eight consulates from European, Asian and North American countries.

Economy
Tijuana is the economic center of Baja California and an important center for international trade in The Californias. The city is one of North America's most prominent manufacturing centers, as well as a major tourist destination.

Plaza Rio Tijuana is a large regional mall anchored by Cinépolis, Sanborns, Súper DAX and Sears. An important concentration of commercial plazas is in the Cinco y Diez around an eponymous intersection, named for a former American-style five and dime store that was located there. It is also a major hub for public transit. Plaza Carrousel, with its namesake merry-go-round, is located here.

Tijuana, along with the nearby Valle de Guadalupe, has recently become a culinary hotspot due to its Baja Med cuisine, including chefs such as Javier Plascencia, but also for its tacos, other street food, food trucks, coffee houses and artisanal beer.

Tijuana receives 2.5 million medical tourists per year.

Tourism
Tijuana also relies on tourism for a major part of its revenue. About 300,000 visitors cross by foot or car from the San Ysidro point of entry in the United States every day. Restaurants and taco stands, pharmacies, bars and dance clubs, and shops and stalls selling Mexican crafts and souvenirs are part of the draw for the city's tourists, many located within walking distance of the border. The city's tourist centers include Downtown Tijuana including the nightlife hot spots around La Sexta, Avenida Revolucion, souvenir shopping at the Mercado de Artesanías and Plaza Viva Tijuana, Tijuana's Cultural Center (CECUT) and neighboring Plaza Río Tijuana shopping center, and the city's best known vices, in the form of its legal Red Light District and gambling (Agua Caliente). Mexico's drinking age of 18 (vs. 21 in the United States) makes it a common weekend destination for many high school and college aged Southern Californians who tend to stay on Avenida Revolución.

Tijuana is also known for its red-light district Zona Norte (also referred to as La Coahuila after one of its main streets) with legal prostitution in strip clubs and on the street. The strip clubs are typically full-contact, meaning the dancers let patrons fondle them. Many dancers also sell their sexual services. In a 1999 estimation, there were 15,000 women engaged in prostitution in Tijuana outside of clubs and brothels.

Tijuana has many pharmacies that target visitors from the United States, which sell some medicines without prescriptions and/or at much lower costs than in the U.S. Many medications still require a Mexican prescription, which can be obtained from adjacent doctors' offices. People filling up prescriptions for drugs classified in the US as Schedule II or Schedule III have found it more difficult to locate such medications, and the purchase of pseudoephedrine also has become restricted by Tijuana pharmacies, just as in the U.S. To fill a prescription in Tijuana for any drug covered by the US Controlled Substances Act and legally bring it into the United States requires a prescription from the United States for re-import. Americans can import up to a 90-day supply of non-controlled medications for personal use to the US from Mexico and other countries.

Businesses such as auto detailing, medical and dental services and plastic surgery are heavily marketed, and are usually much less expensive than in the U.S.

Tijuana is headquarters for Mexico's largest gambling concern, Grupo Caliente, which operates the only casinos in the city, more than twenty branches.

Tourists are sometimes robbed by municipal police.

Manufacturing
Tijuana is a large manufacturing center, and in addition to tourism, it serves as a cornerstone of the city economy. In the past decade alone, Tijuana became the medical device manufacture capital of the North American continent, surpassing previous leader Minneapolis–Saint Paul. Recently Scantibodies announced a new plant of 130,000 m2 devoted to manufacturing of medical devices The new plant is a build to suit by FINSA

Tijuana's proximity to Southern California, and the city's large, skilled, diverse, and relatively inexpensive workforce, make it an attractive city for foreign companies looking to establish extensive industrial parks composed of assembly plants that are called maquiladoras, even more so than other cities in the US-Mexican border zone, taking advantage of the North American Free Trade Agreement (NAFTA) to export products. At its peak, in 2001 Tijuana had roughly 820 of these 'maquiladoras'. Foreign and domestic companies employ thousands of employees in these plants, usually in assembly-related labor. Such jobs are not demanding but typically offer above average salaries for Mexico, with most maqiladoras jobs beginning at MX$100 per day (about 5 US dollars, as of September 2016), significantly above the Mexican minimum wage of Mex$57.46 (about 3 US dollars, as of September 2016). Companies that have set up maquiladoras in Tijuana include Medtronic, Lanix, Hyundai, Sony, Vortec, BMW, Vizio, Toyota, Dell, Samsung, Kodak, Matsushita/Panasonic, GE, Nabisco, Ford, Microsoft, Cemex, Zonda, Philips, Pioneer, Airbus, Plantronics, Siemens Mexico, Jaguar, Sanyo and Volkswagen. Many of the maquiladoras are located in the Otay Mesa and Florido sections of Tijuana. Economic development has its central business district at Zona Río, which together, with the corridor along Blvd. Agua Caliente (the extension of Avenida Revolución), contains the majority of the higher-end office space in the city.

Education

Tijuana is home to many private Primary Schools, Secondary Schools and High Schools as well as nationally high-ranked colleges and universities.

The Instituto México is a notable secondary school.

Universities in Tijuana include:
 * Higher education
 * Autonomous University of Baja California, Tijuana
 * Ibero-American University
 * Xochicalco University
 * Cetys Universidad, Tijuana
 * Tijuana Institute of Technology
 * UNIVERSITAM Technology University

Culture
Many foreigners travel to Tijuana to drink and dance, buy prescription drugs, purchase bootleg brand-name clothing, timepieces, and other personal accessories found globally, as well as manufactured and hand-crafted local curiosities. Locals and regular tourists avoid hassles by visiting the clubs at Plaza Fiesta or other areas of the Zona Río without the crowds, heavy marketing, and occasional tourist misbehavior or outright lawbreaking common on the Revolución strip.

Parque Morelos has a small zoo and park space; Parque de la Amistad in Otay Centenario has a small pond, and a running and dirt-bike track. Parque Teniente Guerrero is a downtown park with a public library and weekend entertainment by clowns.

Entertainment
As Tijuana matured from a tourist-oriented border town into one of Mexico's largest cities, the 1982 opening of the Tijuana Cultural Center (CECUT) marked a milestone. CECUT's mission was to strengthening Tijuana's image, both to US visitors and to Mexicans, as a destination for culture and not only shopping and vice. The center includes an OMNIMAX cinema showing IMAX films, the Museum of the Californias, contemporary art exhibition halls, a restaurant, café, bookstore, and other cultural facilities.

La Casa de la Cultura cultural center comprises a school, a theater, and a public library, and teaches dance, painting, music, plastic arts, photography and languages.

Other cultural venues include the Instituto Municipal de Arte y Cultura (Municipal Institute of Art and Culture), the Tijuana Wax Museum, the Museo El Trompo (Trompo Museum), and El Foro, the former Jai Alai Palace, that is now a concert venue. Concerts are also held at the Estadio Caliente stadium, Hipódromo Agua Caliente Racetrack, and at the "Audiorama" at the Museo El Trompo children's museum of science and technology.

The Tijuana Country Club (Club Campestre de Tijuana) has many affluent members and a famous golf course and also functions as an entertainment and events venue. Tijuana also has a large Rotary Club.

Avenida Revolución has been known for its proliferation of nightclub shows, primarily catering to tourists.
 * Nightlife

Tijuana's nightlife scene is one of the city's strongest attractions. The area surrounding "La Sexta", the intersection at Calle Sexta and Av. Revolución, is now a major hub of new bars and dance clubs. Zona Rio, Tijuana's new Downtown, is home to some of the city's finest restaurants and bars. Another capstone of Tijuana's entertainment offerings is its adult nightlife industry, which includes the city's red light district as well as less conspicuous adult entertainment venues.

Art
Tijuana also has a very active and independent artist community whose internationally recognized work has earned Tijuana the title of "one of the most important new cultural meccas", according to Newsweek, an exhibition of Tijuana's current art scene, is being curated by the Museum of Contemporary Art San Diego and is traveling across the US in 2006 and 2007. Art collectives like Bulbo and film production like Palenque Filmaciones explore the use of film like the award-winning Tijuana Makes Me Happy, media like television bulbo TV and print "bulbo PRESS", to show different realities of Tijuana out of Mexico. In 2004, Tijuana earned international acclaim for an art exhibition displayed on the cement banks of the Tijuana River and along the Mexico/U.S. border fence in Otay Mesa.

Graffiti is widespread in Tijuana. They can range from free-hand writing in spray can and marker form, often carrying social or sexual commentary in English or Spanish, pictures in wheatpaste and stencils, consisting of stenciled renderings of personalities crucial to Hispanic culture from past and present eras, such as television news announcers or stars, but also extending to images of artists like Salvador Dalí. Graffiti in Tijuana may seem at first to consist largely of simplistic tags and thus not as technically evolved, colorful, or accepted in the mainstream as the "pieces" of graffiti scenes of the United States, Europe, or Japan, but large, colorful graffiti murals adorn walls from both native Tijuanan artists as well as visiting graffiti writers, especially from California. The Tijuanan art pieces show as much prowess and skill as those made by their more renowned U.S. counterparts, although illicit graffiti are strongly discouraged by the Tijuana government, as in other major metropolitan areas.

Music
Since the decade of the 1920s, Tijuana has excelled in the musical field, thanks to the first groups of ranchera music that began to set the tourist establishments in the area with the visit of foreigners, including the former Casino Agua Caliente.

Javier Batiz founded in 1957 he founded a group called "Los TJ's" with which he collected musical influences that were received in the Mexican border cities of black music, blues and R&B from people like T-Bone Walker, Muddy Waters, B.B. King, Chuck Berry, Howlin' Wolf, James Brown, among others. Later he would start his solo career in the rest of the country and participating in some bands in Mexico City.

During the 60s, the American trumpeter Herb Alpert, in a visit to the bullfights made in the old Bullfight, found musical inspiration so after the recording of his single "The Lonely Bull", which was a radio hit in 1962. With the success, he decided to make a casting and formed "The Tijuana Brass", with whom he toured and had a presentation on television. It was a musical collaboration with artists from Los Angeles, with style called "Tijuana Marimba´s Brass". The band was dissolved in 1969 but they continued with some presentations under the name of T.J.B. 55

Despite the downturn in rock artists for some years, in the 90s Tijuana No! emerged, returning a bit of the genre to the city. They also incorporated ska, punk and reggae. "No" would be the first album released, from which successes like "Pobre de ti", which had Julieta Venegas as a vocalist, would emerge. Later the singer began her solo career already in the 00s of the 21st century. Her musical career reached the recording of six studio albums, and she won two Grammys, six Latin Grammys, six MTV Latin America and two Latin Music Billboard.

Among other things, Tijuana has been the inspiration for the birthplace of Nortec music style and Ruidoson, resulting in a very large and active electronic music scene where groups and artists like Los Macuanos, Maria y Jose, Siberium, Hidhawk and Harpocrates emerged. Tijuana also enjoys a large base of support in many other musical scenes such as mexican hip hop, reggae, hardcore, punk, black metal and house music. Famous musicians are from Tijuana including the pop-rock singer-songwriter Lynda Thomas and Vanessa Zamora and international indie punk bands like Delux and Los Kung-Fu Monkeys.

To promote the cultural development in children and youth of Tijuana, since 1996 the Tijuana Youth Symphony (SJT) has been promoted, which promotes education and musical training through instrument practices, music reading and public concerts. In addition, Tijuana has an opera season. There are also several musical festivals throughout the year, among which the Latin American Guitar Festival, Mainly Mozart Binacional, and the International Exhibition of contemporary dance "Bodies in Transit" stand out.

Tijuana is home to the Baja California Orchestra, one of the most prestigious and solid artistic institutions in northwestern Mexico, which was nominated for the Latin Grammy in the category of best classical album by the Latin Academy of Recording Arts and Sciences Inc., with the album Tango kills Danzón kills Tango. This phonogram was distinguished as 'Best Classical Album of the year 2001' by the Mexican Union of Theater and Music Chroniclers. Currently, it maintains an annual season, offering symphonic and chamber music concerts in the most important forums of Tijuana and Baja California.

Sports
The city is home to the Tijuana Zonkeys professional basketball team of the CIBACOPA basketball league. The team is composed mostly of players from Mexico and plays from February to July in the Municipal Auditorium.

The city has a strong tradition of association football, Club Tijuana began playing in the Liga MX México Primera División on the 2011/12 season, winning the 2012 Apertura title. They play their matches at the Estadio Caliente, a new 33,000-seat stadium. The team's mascot is the Xoloitzcuintle, a famous Mexican hairless dog.

Tijuana also has a long history of producing many world champion professional boxers, such as Antonio Margarito and Erik Morales.

Stadiums

 * Estadio Caliente

Estadio Caliente is a multi-purpose stadium in Tijuana, serving as the match venue for Club Tijuana, a Liga MX México Primera División football team. It is mainly used for football matches and has a seating capacity of 27,333 spectators.

 * Estadio Chevron

The Chevron Stadium is the home of the Toros de Tijuana. It opened in 1977 and housed the Colts missing Tijuana Mexican Pacific League. Subsequently, the stadium was used for football matches. For 2004, professional baseball returned, now with a franchise LMB under the name of Toros de Tijuana, which, the following year, changed its name to Colts as it had been known previously.

At first the facility was called Cerro Colorado Stadium, due to its location at the foot of the hill of that name. With the return of baseball, chain supermarkets Calimax bought the naming rights to the stadium. In 2004, the first season of Toros, the fans filled the stadium for most matches. On 4 April 2013, the stadium was remodeled, marking the beginning of a new era for Toros de Tijuana.

Transportation
Tijuana is a major gateway to the interior of Mexico to which it is connected by air and road directly, and by sea via the ports of Ensenada and San Diego. Within Tijuana there are freeways and other roads, and buses, but no passenger rail.

Local public transportation in Tijuana is run by semiprivate companies, and has one of the most complex, or perhaps unorganized networks.

Air
The Tijuana International Airport (General Abelardo L. Rodríguez IA) is the city's main airport, one of the busiest in Mexico, and serves several airlines with destinations all across Mexico. International service to China was discontinued in 2020 due to the Covid pandemic, leaving the airport without international service. Tijuana Airport is also a second main airport for the San Diego area for passengers heading south into Mexico and Latin America, who may use the airport's Cross Border Xpress terminal located on the U.S. side of the border in Otay Mesa and connected to the rest of the airport on the Mexican side by a pedestrian toll bridge. U.S., European, Asian and Canadian destinations can be reached via the San Diego International Airport, located about 35 km north of the international border.

Highways
Two important Mexican federal highway corridors start in Tijuana. One of them is Fed 1, which runs south through the Baja California Peninsula through Rosarito Beach, Baja Mar, and Ensenada before ending in Cabo San Lucas, Baja California Sur. From Tijuana to Ensenada, most travelers take Fed 1D (scenic road), a four-lane, limited-access toll road that runs along the coast, starting at Playas de Tijuana. Fed 2 runs east for 1,000 km near the international border, as far as Ciudad Juárez, Chihuahua.

Within the metropolitan area the Corredor Tijuana-Rosarito 2000 freeway connects Mesa de Otay in the northeast of the city with Rosarito Beach in the southwest.

Just north of the San Ysidro border crossing, Interstate 5 and Interstate 805 head northbound to San Diego and beyond. From the Otay Mesa border crossing, California State Route 905 takes drivers west to connect with California State Route 125 toll road, as well as both I-805 and I-5.

Transit
The city's main bus station is in its eastern borough. A small terminal downtown serves a few Mexican bus lines, and U.S.-based Greyhound Lines and Crucero USA. Another bus station near the border provides frequent service to Ensenada, and other major cities—including Mazatlán, Culiacán, Hermosillo, and Guadalajara. Major bus lines operating in Tijuana include Azul y Blanco de Magallanes (Blue & White) and Transporte Efectivo Express de Tijuana – TEEXTI; modernizing system originally intended to phase out the other lines that partially introduced but ceased and merged with Azul y Blanco.

A bus rapid transit system, named SITT, operates one route from Downtown Tijuana and Garita Puerto Mexico near the San Ysidro Port of Entry, southeasterly along the Tijuana River to Terminal Insurgentes in the southeast of the city. It is part of a planned system of main and feeder lines to replace other buses and minibuses.

In 2006, Tijuana underwent a major overhaul of its existing system of guayines, or shared fixed-route station wagons, forcing the replacement of the guayines with new models of vans, serving as fixed-route taxis. Major transit hubs include Centro (Downtown Tijuana), Otay, Soler, and the Cinco y Diez avenues. Taxi lines operating in the city include Free Taxis, those that do not maintain a specific route; Economic Taxis; Diamond Taxis – black or yellow cabs; and regular taxis maintaining a set route. There are as many bus lines and routes as fixed-route taxi ones or calafias, and new routes for buses, taxis or calafias are frequently created, due to high demand of public transportation. Public transportation service is inexpensive, with bus tickets at maximum, US$0.75. Fixed-route taxis are somewhat more expensive, depending on the taxi route, reaching US$2.00. Bus, taxi and calafia lines and routes are distinguished from one another by their vehicles colors. However, there is no public record for these routes, set timetables, or fixed bus stops, making Tijuana's public transportation services very unreliable especially for lesser served areas. Locals generally transmit this type of information (routes) by word of mouth.

In March 2021, the Secretariat of Infrastructure, Communications and Transportation (Mexico) approved a state contract for the design, construction, and operation of the first phase of a Tijuana-Tecate interurban rail line. The 27 km segment will connect the San Ysidro-Tijuana land port of entry to Ejido Maclovio Rojas municipality in Tijuana's east and will include seven intermediate stations – Kino, Américas Oriente/Xolos, La 5 y 10, Swap Meet Siglo XX1, García, Terán Terán and El 2000.

International relations
Tijuana has multiple sister cities and twin towns. These relations have been formalized by a variety of organizations as well as municipal governments. Currently twinned with the City of Tijuana are:

title: Tijuana


text:
Double-entry bookkeeping

Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud.

For example, if a business takes out a bank loan for $10,000, recording the transaction in the bank's books would require a DEBIT of $10,000 to an asset account called "Cash", as well as a CREDIT of $10,000 to an asset account called "Loan Receivable". For the borrowing business, the entries would be a $10,000 debit to "Cash" and a credit of $10,000 in a liability account "Loan Payable". For both entities, total equity, defined as assets minus liabilities, has not changed.

The basic entry to record this transaction in the example bank's general ledger will look like this: Double-entry bookkeeping is based on "balancing" the books, that is to say, satisfying the accounting equation. The accounting equation serves as an error detection tool; if at any point the sum of debits for all accounts does not equal the corresponding sum of credits for all accounts, an error has occurred. (However, satisfying the equation does not necessarily guarantee a lack of errors, for example, the wrong accounts could have been debited or credited.)

History
The earliest extant accounting records that follow the modern double-entry system in Europe come from Amatino Manucci, a Florentine merchant at the end of the 13th century. Manucci was employed by the Farolfi firm and the firm's ledger of 1299–1300 evidences full double-entry bookkeeping. Giovannino Farolfi & Company, a firm of Florentine merchants headquartered in Nîmes, acted as moneylenders to the Archbishop of Arles, their most important customer. Some sources suggest that Giovanni di Bicci de' Medici introduced this method for the Medici bank in the 14th century, though evidence for this is lacking.

The double-entry system began to propagate for practice in Italian merchant cities during the 14th century. Before this there may have been systems of accounting records on multiple books which, however, did not yet have the formal and methodical rigor necessary to control the business economy. In the course of the 16th century, Venice produced the theoretical accounting science by the writings of Luca Pacioli, Domenico Manzoni, Bartolomeo Fontana, the accountant Alvise Casanova and the erudite Giovanni Antonio Tagliente.

Benedetto Cotrugli (Benedikt Kotruljević), a Ragusan merchant and ambassador to Naples, described double-entry bookkeeping in his treatise Della mercatura e del mercante perfetto. Although it was originally written in 1458, no manuscript older than 1475 is known to remain, and the treatise was not printed until 1573. The printer shortened and altered Cotrugli's treatment of double-entry bookkeeping, obscuring the history of the subject. Luca Pacioli, a Franciscan friar and collaborator of Leonardo da Vinci, first codified the system in his mathematics textbook Summa de arithmetica, geometria, proportioni et proportionalità published in Venice in 1494. Pacioli is often called the "father of accounting" because he was the first to publish a detailed description of the double-entry system, thus enabling others to study and use it.

In early modern Europe, double-entry bookkeeping had theological and cosmological connotations, recalling "both the scales of justice and the symmetry of God's world".

Other claimants
Per some sources, double-entry bookkeeping was first pioneered by the Romans and in the Jewish community of the early-medieval Middle East. In AD 70 Pliny the Elder described the structure of the "Tabulae Rationum" as "On one page all the disbursements are entered, on the other page all the receipts; both pages constitute a whole for each operation of every man".

During the 11th century, Jewish bankers in Old Cairo used an intermediary form of credit-debit accounts; some of their documentation has been preserved in the Cairo Genizah. The Italian system has similarities with the older Indian "Jama–Nama" system, which had debits and credits in a reverse order. It is B. M. Lall Nigam's opinion that the Italian merchants likely learned the method from their interaction with ancient Indian merchants during Indo-Roman trade relations, though he is unable to substantiate this with evidence. The oldest European record of a complete double-entry system is the Messari (Italian: Treasurer's) accounts of the Republic of Genoa in 1340. The Messari accounts contain debits and credits journalised in a bilateral form, and include balances carried forward from the preceding year, and therefore enjoy general recognition as a double-entry system. By the end of the 15th century, the bankers and merchants of Florence, Genoa, Venice and Lübeck used this system widely.

The double-entry accounting method was said to have been developed independently earlier in Korea in Goryeo (918–1392) when Gaeseong was a center of trade and industry. The four-element bookkeeping system was said to originate in the 11th or 12th century.

Accounting entries
In the double-entry accounting system, at least two accounting entries are required to record each financial transaction. These entries may occur in asset, liability, equity, expense, or revenue accounts. Recording of a debit amount to one or more accounts and an equal credit amount to one or more accounts results in total debits being equal to total credits when considering all accounts in the general ledger. If the accounting entries are recorded without error, the aggregate balance of all accounts having Debit balances will be equal to the aggregate balance of all accounts having Credit balances. Accounting entries that debit and credit related accounts typically include the same date and identifying code in both accounts, so that in case of error, each debit and credit can be traced back to a journal and transaction source document, thus preserving an audit trail. The accounting entries are recorded in the "Books of Accounts". Regardless of which accounts and how many are involved by a given transaction, the fundamental accounting equation of assets equal liabilities plus equity will hold.

Approaches
There are two different ways to record the effects of debits and credits on accounts in the double-entry system of bookkeeping. They are the Traditional Approach and the Accounting Equation Approach. Irrespective of the approach used, the effect on the books of accounts remains the same, with two aspects (debit and credit) in each of the transactions.

Traditional approach
Following the Traditional Approach (also called the British Approach) accounts are classified as real, personal, and nominal accounts. Real accounts are accounts relating to assets both tangible and intangible in nature. Personal accounts are accounts relating to persons or organisations with whom the business has transactions and will mainly consist of accounts of debtors and creditors. Nominal accounts are accounts relating to revenue, expenses, gains, and losses. Transactions are entered in the books of accounts by applying the following golden rules of accounting:
 * 1) Real account: Debit what comes in and credit what goes out.
 * 2) Personal account: Debit the receiver and credit the giver.
 * 3) Nominal account: Debit all expenses & losses and credit all incomes & gains

Accounting equation approach
This approach is also called the American approach. Under this approach transactions are recorded based on the accounting equation, i.e., Assets = Liabilities + Capital. The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.

If there is an increase or decrease in a set of accounts, there will be equal decrease or increase in another set of accounts. Accordingly, the following rules of debit and credit hold for the various categories of accounts: These five rules help learning about accounting entries and also are comparable with traditional (British) accounting rules.
 * 1) Assets Accounts: debit entry represents an increase in assets and a credit entry represents a decrease in assets.
 * 2) Capital Account: credit entry represents an increase in capital and a debit entry represents a decrease in capital.
 * 3) Liabilities Accounts: credit entry represents an increase in liabilities and a debit entry represents a decrease in liabilities.
 * 4) Revenues or Incomes Accounts: credit entry represents an increase in incomes and gains, and debit entry represents a decrease in incomes and gains.
 * 5) Expenses or Losses Accounts: debit entry represents an increase in expenses and losses, and credit entry represents a decrease in expenses and losses.

Books of accounts
Each financial transaction is recorded in at least two different nominal ledger accounts within the financial accounting system, so that the total debits equals the total credits in the general ledger, i.e. the accounts balance. This is a partial check that each and every transaction has been correctly recorded. The transaction is recorded as a "debit entry" (Dr) in one account, and a "credit entry" (Cr) in a second account. The debit entry will be recorded on the debit side (left-hand side) of a general ledger account, and the credit entry will be recorded on the credit side (right-hand side) of a general ledger account. If the total of the entries on the debit side of one account is greater than the total on the credit side of the same nominal account, that account is said to have a debit balance.

Double entry is used only in nominal ledgers. It is not used in daybooks (journals), which normally do not form part of the nominal ledger system. The information from the daybooks will be used in the nominal ledger and it is the nominal ledgers that will ensure the integrity of the resulting financial information created from the daybooks (provided that the information recorded in the daybooks is correct).

The reason for this is to limit the number of entries in the nominal ledger: entries in the daybooks can be totalled before they are entered in the nominal ledger. If there are only a relatively small number of transactions it may be simpler instead to treat the daybooks as an integral part of the nominal ledger and thus of the double-entry system.

However, as can be seen from the examples of daybooks shown below, it is still necessary to check, within each daybook, that the postings from the daybook balance.

The double entry system uses nominal ledger accounts. From these nominal ledger accounts, a trial balance can be created. The trial balance lists all the nominal ledger account balances. The list is split into two columns, with debit balances placed in the left hand column and credit balances placed in the right hand column. Another column will contain the name of the nominal ledger account describing what each value is for. The total of the debit column must equal the total of the credit column.

Debits and credits
Double-entry bookkeeping is governed by the accounting equation. If revenue equals expenses, the following (basic) equation must be true:

 * assets = liabilities + equity

For the accounts to remain in balance, a change in one account must be matched with a change in another account. These changes are made by debits and credits to the accounts. Note that the usage of these terms in accounting is not identical to their everyday usage. Whether one uses a debit or credit to increase or decrease an account depends on the normal balance of the account. Assets, Expenses, and Drawings accounts (on the left side of the equation) have a normal balance of debit. Liability, Revenue, and Capital accounts (on the right side of the equation) have a normal balance of credit. On a general ledger, debits are recorded on the left side and credits on the right side for each account. Since the accounts must always balance, for each transaction there will be a debit made to one or several accounts and a credit made to one or several accounts. The sum of all debits made in each day's transactions must equal the sum of all credits in those transactions. After a series of transactions, therefore, the sum of all the accounts with a debit balance will equal the sum of all the accounts with a credit balance.

Debits and credits are numbers recorded as follows:
 * Debits are recorded on the left side of a ledger account, a.k.a. T account. Debits increase balances in asset accounts and expense accounts and decrease balances in liability accounts, revenue accounts, and capital accounts.
 * Credits are recorded on the right side of a T account in a ledger. Credits increase balances in liability accounts, revenue accounts, and capital accounts, and decrease balances in asset accounts and expense accounts.
 * Debit accounts are asset and expense accounts that usually have debit balances, i.e. the total debits usually exceed the total credits in each debit account.
 * Credit accounts are revenue (income, gains) accounts and liability accounts that usually have credit balances.

The mnemonic DEADCLIC is used to help remember the effect of debit or credit transactions on the relevant accounts. DEAD: Debit to increase Expense, Asset and Drawing accounts and CLIC: Credit to increase Liability, Income and Capital accounts.

A second popular mnemonic is DEA-LER, where DEA represents Dividend, Expenses, Assets for Debit increases, and Liabilities, Equity, Revenue for Credit increases.

The account types are related as follows:

current equity = sum of equity changes across time (increases on the left side are debits, and increases on the right side are credits, and vice versa for decreases)

current equity = Assets – Liabilities

sum of equity changes across time = owner's investment (Capital above) + Revenues – Expenses

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Double-entry bookkeeping


text:
Evanston, Illinois

Evanston is a city in Cook County, Illinois, United States, situated on the North Shore along Lake Michigan. A suburb of Chicago, Evanston is 12 mi north of Downtown Chicago, bordered by Chicago to the south, Skokie to the west, Wilmette to the north, and Lake Michigan to the east. Evanston had a population of 78,110.

Founded by Methodist business leaders in 1857, the city was incorporated in 1863. Evanston is home to Northwestern University, founded in 1851 before the city's incorporation, one of the world's leading research universities. Today known for its ethnically diverse population, Evanston is heavily shaped by the influence of Chicago, externally, and Northwestern, internally. The city and the university share a historically complex long-standing relationship.

History

Prior to the 1830s, the area now occupied by Evanston was mainly uninhabited, consisting largely of wetlands and swampy forest. However, Potawatomi Native Americans used trails along higher lying ridges that ran in a general north–south direction through the area, and had at least some semi-permanent settlements along the trails.

French explorers referred to the general area as "Grosse Pointe" after a point of land jutting into Lake Michigan about 13 mi north of the mouth of the Chicago River. After the first non-Native Americans settled in the area in 1836, the names "Grosse Point Territory" and "Gross Point voting district" were used through the 1830s and 1840s, although the territory had no defined boundaries. The area remained only sparsely settled, supporting some farming and lumber activity on some of the higher ground, as well as a number of taverns or "hotels" along the ridge roads. Grosse Pointe itself steadily eroded into the lake during this period.

In 1850, a township called Ridgeville was organized, extending from Graceland Cemetery in Chicago to the southern edge of the Ouilmette Reservation, along what is now Central Street, and from Lake Michigan to Western Avenue in Chicago. The 1850 census shows a few hundred settlers in this township, and a post office with the name of Ridgeville was established at one of the taverns. However, no municipality yet existed.

In 1851, a group of Methodist business leaders founded Northwestern University and Garrett Biblical Institute. Unable to find available land on the north shore up to Lake Forest, the committee was ready to purchase farmland to the west of the city when Orrington Lunt insisted on one final visit to the present location. They chose a bluffed and wooded site along the lake as Northwestern's home, purchasing several hundred acres of land from John Foster, a Chicago farm owner. In 1854, the founders of Northwestern submitted to the county judge their plans for a city to be named Evanston after John Evans, one of their leaders. In 1857, the request was granted. The township of Evanston was split off from Ridgeville Township; at approximately the same time, that portion of Ridgeville south of Devon Avenue was organized as Lake View Township.

Evanston was formally incorporated as a town on December 29, 1863, but declined in 1869 to become a city despite the Illinois legislature passing a bill for that purpose. Evanston expanded after the Civil War with the annexation of the village of North Evanston. Finally, in early 1892, following the annexation of the village of South Evanston, voters elected to organize as a city. The 1892 boundaries are largely those that exist today.

In the late summer of 1912, the beaches in Evanston were infested with thousands of rats. The rats had burrowed into the sides of the lake banks, dug holes in the sand, and hid under piers. Most of the rats were extremely large and savage, attacking people who disturbed them. Local bathers struggled to navigate the shores, constantly stepping into the hidden rat holes. John Morgan, the manager of an extermination company tasked with removing the vermin, stated that it was not uncommon for rats to live around the lake's shore because of the quantity of dead fish that was cast to shore by the waves. The weather also played a role since the close proximity to the beaches allowed the rats to swim out in the water during the hot summer.

During the 1960s, Northwestern University changed the city's shoreline by adding a 74 acre lakefill.

In 1939, Evanston hosted the first NCAA basketball championship final at Northwestern University's Patten Gymnasium.

In August 1954, Evanston hosted the second assembly of the World Council of Churches, still the only WCC assembly to have been held in the United States. President Dwight Eisenhower welcomed the delegates, and Dag Hammarskjöld, secretary-general of the United Nations, delivered an important address entitled "An instrument of faith".

Evanston first received power in April 1893. Many people lined the streets on Emerson St. where the first appearance of street lights were lined and turned on. Today, the city is home to Northwestern University, Music Institute of Chicago, and other educational institutions, as well as headquarters of Alpha Phi International women's fraternity, Rotary International, the National Merit Scholarship Corporation, the National Lekotek Center, the Sigma Alpha Epsilon fraternity, the Sigma Chi fraternity and the Woman's Christian Temperance Union.

Evanston is the birthplace of Tinkertoys, and is one of the locations claiming to have originated the ice cream sundae. Evanston was the home of the Clayton Mark and Company, which for many years supplied the most jobs.

Evanston was a dry community from 1858 until 1972, when the City Council voted to allow restaurants and hotels to serve liquor on their premises. In 1984, the Council voted to allow retail liquor outlets within the city limits.

In March 2021, Evanston became the first city in the United States to pay reparations to African American residents (or their descendants) who were victims of unfair housing practices. The city council of the city voted 8 to 1 to approve the reparations which consisted of a $25,000 payment to African American households that can be used as down payments on their homes, house payments or for home repairs. This was the initial payment, with plans to distribute $10 million in reparations payments to Black residents over the next decade.

In August 2021, Evanston became one of the first cities to approve a pilot project providing a guaranteed income to select residents, drawing upon a combination of public funds and a partnership with Northwestern University.

Geography
According to the 2021 census gazetteer files, Evanston has a total area of 7.80 sqmi, of which 7.78 sqmi (or 99.72%) is land and 0.02 sqmi (or 0.28%) is water.

Climate Action Plan
In October 2006, the city voted to sign the United States Conference of Mayors Climate Protection Agreement, and a number of citizen task forces convened to develop a plan to reduce the city's carbon footprint. The Evanston Climate Action Plan ("ECAP"), accepted by the City Council in November 2008, suggested over 200 strategies to make Evanston more sustainable, principally by reducing carbon emissions associated with transportation, buildings, energy sources, waste, and food production. In June 2011, the United States Conference of Mayors awarded Evanston first place in the small city category of the Mayors' Climate Protection Awards, based largely on the city's use of the ECAP, which the city asserts has reduced emissions by 24,000 metric tons per year. On September 15, 2011, Wal-Mart presented Mayor Tisdahl with a $15,000 award in recognition of the honor, which the mayor donated to Citizens' Greener Evanston.

2020 Census
As of the 2020 census there were 78,110 people, 27,918 households, and 15,184 families residing in the city. The population density was 10,012.82 PD/sqmi. There were 34,462 housing units at an average density of 4,417.64 /sqmi. The racial makeup of the city was 59.06% White, 16.06% African American, 9.92% Asian, 0.67% Native American, 0.06% Pacific Islander, 4.46% from other races, and 9.78% from two or more races. Hispanic or Latino residents of any race were 11.24% of the population.

There were 27,918 households, out of which 26.4% had children under the age of 18 living with them, 42.44% were married couples living together, 8.71% had a female householder with no husband present, and 45.61% were non-families. 34.79% of all households were made up of individuals, and 13.46% had someone living alone who was 65 years of age or older. The average household size was 3.22 and the average family size was 2.40.

The city's age distribution consisted of 19.9% under the age of 18, 16.0% from 18 to 24, 25% from 25 to 44, 23.1% from 45 to 64, and 16.0% who were 65 years of age or older. The median age was 36.2 years. For every 100 females, there were 91.5 males. For every 100 females age 18 and over, there were 87.3 males.

The median income for a household in the city was $82,335, and the median income for a family was $130,494. Males had a median income of $56,582 versus $42,589 for females. The per capita income for the city was $53,685. About 4.6% of families and 11.7% of the population were below the poverty line, including 7.5% of those under age 18 and 6.6% of those age 65 or over.

Economy
12.3% of Evanston's 9,259 businesses were Black-owned in 2012, and 24% of the city's 2,041 employer firms were women-owned in 2017.

Top employers
As of 2015, according to the State of Illinois Dept Commerce and Economic Opportunity and Individual Employers, the top employers in the city are:

Notable employers

 * Magnetar Capital, a hedge fund based in Evanston
 * ZS Associates, a consulting firm
 * Clayton Mark and Company, steel product manufacturer
 * Legacy.com, online memorial provider

Points of interest

 * Evanston Art Center
 * Evanston Township High School
 * Frances Willard House
 * Free School of Evanston
 * Grosse Point Lighthouse
 * Harley Clarke Mansion
 * Ladd Arboretum
 * Lighthouse Beach
 * Mount Trashmore
 * North Shore Channel Trail
 * Northwestern University
 * Ryan Field

Commercial districts
Once the home of one of the first Marshall Field's and Sears stores in suburbia, Evanston has several shopping areas:
 * Downtown - centered on the Davis Street Metra and "L" stops, Evanston's downtown adjoins Northwestern University. There are over 300 businesses, several high-rise office and residential buildings, three traditional low-rise shopping areas and over 85 restaurants. It is roughly bordered by Emerson Street to the north, Dempster Street to the south, Ridge Avenue to the west, and the Lake to the east.
 * Central Street - actually several shopping districts linked along the northernmost of the city's principal east–west arteries, with the most active clustered around the Central Street Metra station and characterized by specialty shops and restaurants.
 * Dempster Street - just off the Dempster "L" stop; over 60 shops.
 * Main Street - approximately three blocks of mostly independent boutiques and restaurants abutting both a CTA and Metra stop. The neighborhood is also home to the Evanston Arts Depot.
 * Howard Street - Howard Street forms the southern border between Evanston and the City of Chicago. The Howard Street CTA station is a transfer point between the Red, Purple, and Yellow line trains as well as several CTA and PACE bus routes.
 * Chicago Avenue - not a separate shopping district per se, this extension of what is called Clark Street in Chicago runs parallel to the rail lines and is the principal north–south artery in Evanston from Howard Street north to its terminus at Northwestern University. Chicago Avenue connects the Main Street, Dempster Street, and Downtown shopping districts.
 * Noyes - Bordering the Noyes "L" stop with around a dozen restaurants, dry-cleaners and convenience stores.

Library
The Evanston Public Library was established in 1873, and has a satellite branch at the Robert Crown Community Center. Heather Norborg is the Interim Library Director. The North and South Branches of the Evanston Library were closed in 2021.

Government
The City of Evanston became sister cities with the Dnieprovsky District of the City of Kyiv, Ukraine in 1988, and sister cities with Belize City, Belize in 1992.

Evanston has a council-manager system of government and is divided into nine wards, each of which is represented by an Alderman, or member of the Evanston City Council.

Evanston was heavily Republican in voter identification from the time of the Civil War up to the 1960s. Richard Nixon carried it in the 1968 presidential election. The city began trending Democratic in the 1960s, though it never elected a Democratic mayor until 1993.

In the 2012 presidential election, Democratic incumbent Barack Obama won 85% of Evanston's vote, compared to 13% for Republican challenger Mitt Romney. In the 2016 Democratic primary, Hillary Clinton received 54% of the votes of Evanston Democrats to Bernie Sanders' 45%. During that year's general election, Clinton won 87% of the vote in Evanston, while Republican Donald Trump received just 7%. Evanston's turnout for presidential elections has grown steadily since 2004, with 80% of registered voters voting in the 2016 general election.

In the 2020 presidential election, Democrat Joe Biden received 90% of the vote, while Republican Donald Trump received only 7%.

High school
Most of Evanston (and a small part of the village of Skokie) is within the boundaries of Evanston Township High School District 202. The school district has a single high school, Evanston Township High School, with an enrollment of just over 4,000, covering grades 9 through 12.

Primary schools
Evanston-Skokie Community Consolidated School District 65, covering all of Evanston and a small part of Skokie, provides primary education from pre-kindergarten through grade 8. The district has ten elementary schools (kindergarten through fifth grade), three middle schools (grades 6 through 8), two magnet schools (K through 8), two special schools or centers, and an early childhood school.

Private schools
Private schools located in Evanston, Illinois include:

 * Beacon Academy, a Montessori high school
 * Chiaravalle Montessori School, a Montessori school for children ages 2–14
 * Midwest Montessori School
 * Pope John XXIII School, a Catholic school serving children pre-kindergarten through eighth grade. The school dates back to 1886 with the establishment of separate schools serving St. Nicholas and St. Mary's parishes in Evanston. The original St. Nicholas School was in the building now called the Annex. The main school building was built in 1954. In 1986 the two parish schools consolidated and the new school was renamed Pope John XXIII School. In 2023, the St. Nicholas parish was renamed to St. John XXIII parish and the St. Mary's parish was closed due to funding issues.
 * Roycemore School
 * St. Athanasius School, a Catholic school for children from junior kindergarten through eighth grade. "St. A's" is a popular shortened nickname for the school and it is part of the St. Athanasius parish in Northwest Evanston. The mascot is RedHawks. The school focuses on three key themes; Love, Learn, Lead.

Universities
In 2006, National-Louis University closed its former main site, which had 6.5 acre of land, with about 33% in Evanston; the majority of the land was in Wilmette.

Founded in 1855, Evanston is home to Northwestern University. Located along Lake Michigan, Northwestern's campus spans 240 acres with an estimated 250 buildings. Since 1908, Kellogg School of Management as well as Garrett-Evangelical Theological Seminary (1853) have institutions, of which both share the campus with Northwestern.

Former schools

 * Illinois Industrial School for Girls

Media

 * The Daily Northwestern, the student newspaper at Northwestern University
 * The Evanstonian, the student newspaper at Evanston Township High School
 * The Evanston Review, subscription weekly newspaper, part of Pioneer Press
 * The Evanston RoundTable, a free online news site
 * The Evanston Sentinel, a free weekly African-American newspaper
 * Evanston Now, an online newspaper and community website

Use as film location
Evanston's variety of housing and commercial districts, combined with easy access to Chicago, make it a popular filming location. Evanston as of December 2008 is listed as a filming location for 65 different films, notably those of John Hughes. Much of the 1984 film Sixteen Candles was filmed in and around Evanston, the 1988 movie She's Having a Baby, as was the 1989 film Uncle Buck, the 1993 film Dennis the Menace, and the 1997 film Home Alone 3. A number of scenes from the 1986 Garry Marshall film Nothing in Common were filmed on the Northwestern University campus and Evanston's lakeshore. Although not filmed there, the 2004 film Mean Girls is set in the Chicago suburbs, and makes several references to the area. The movie's screenwriter and co-star, Tina Fey, had worked at the Evanston YMCA when starting her comedy career. In the 2003 film Cheaper by the Dozen, the family moves to Evanston. Additionally, the baseball movie Rookie of the Year, featuring Gary Busey and Thomas Ian Nicholas, was partially shot at Haven Middle School. The 2015 ABC Family reality series Becoming Us was filmed in Evanston.

In The Princess Bride, according to IMDb, the screenplay says that the boy and his grandfather live in Evanston. This was also stated by Mandy Patinkin in a behind-the-scenes interview. The story's author, William Goldman, was born in Chicago and grew up in Highland Park a little more than ten miles north of Evanston.

Transportation
Evanston's growth occurred largely because of its accessibility from Chicago by rail. The Northwestern founders did not finalize their commitment to siting the university there until they were assured the Chicago & Milwaukee Railway line would run there. C&M trains began stopping in Evanston in 1855. Evanston later experienced rapid growth as one of the first streetcar suburbs. The North Shore Line, the interurban railroad that gave the area its nickname, ran through Evanston and continued to Waukegan and Milwaukee.

The city is still connected to Chicago by rail transit. The CTA's Purple Line, part of the Chicago 'L' system, runs through Evanston. From its terminal at Howard in Chicago, the line heads north to the South Boulevard, Main, Dempster, Davis, Foster, Noyes, and Central stations, before terminating at the Linden station in Wilmette. Metra's Union Pacific North Line also serves Evanston, with stations at Main Street, Davis Street and Central Street, the first two being adjacent to Purple Line stations. The CTA's Yellow Line also runs through the city, though it does not stop there. Evanston is served by six CTA bus routes as well as four Pace bus routes.

Automobile routes from Chicago to Evanston include Lake Shore Drive, the Edens Expressway (I-94), and McCormick Boulevard, although the first two of those do not extend to Evanston itself and require driving through Rogers Park (via Sheridan Road or Ridge Avenue) and Skokie, respectively. The main routes from the north are the Edens, Green Bay Road, and Sheridan Road. Active modes of transportation include miles of sidewalks and bicycle lanes.

Health care
Two hospitals are located within Evanston's city limits:

 * Evanston Hospital, part of NorthShore University HealthSystem
 * Ascension Saint Francis Hospital Evanston, part of Ascension

University–city relations
A perennial debate in Evanston is the issue of Northwestern University's status as a tax-exempt institution. In the founding charter of Northwestern University, signed in 1851, the state granted the school an exemption from paying property taxes, and unlike other well-off private universities with statutory exemptions, it provides its own police services, but not firefighter/paramedic services. It pays water, sewer, communications, real property transfer taxes, and building permit fees, but not property taxes. Northwestern does not make Payments in Lieu of Taxes for the real estate it removes from property tax rolls.

Its backers, like former Evanston mayor and Northwestern alumna Lorraine H. Morton, contend that the benefits of having an elite research institution justify Northwestern's tax status. These supporters highlight the fact that Northwestern University is the largest employer in Evanston, and that its students and faculty constitute a large consumer base for Evanston businesses. This controversy was revived in 2003 when the university purchased an eight-story office building downtown, removing it from the tax rolls. An advisory referendum put on the April elections ballot, dubbed by supporters as a "Fair Share Initiative", received a majority, but was not passed into ordinance by the City Council.

During the tenure of Elizabeth Tisdahl as mayor, relationships between the university and Evanston improved. Upon arriving at Northwestern in 2009 president Morton O. Schapiro forged a strong working relationship with Tisdahl; in 2015, the two announced that Northwestern would begin to donate $1 million annually to benefit city services and programs.

Nicknames

 * Early after its founding, because of its strong Methodist influence, and its attempt to impose moral rigor, Evanston was called "Heavenston".
 * In the early 20th century Evanston was called "The City of Churches".
 * The varied works of numerous prominent architects, and many prominent mansions, especially near the lakefront, gave the town by the 1920s the sobriquet "The City of Homes", a fact often touted by local real estate agents. Use of the phrase has been attributed to a 1924 speech at the local Kiwanis club.
 * Since the late 20th century, because of Evanston's activism and often left-of-center politics, it is sometimes humorously (or sarcastically) referred to as "The People's Republic of Evanston".

title: Evanston, Illinois


text:
Liability

Liability refers to the following:

Law

 * Legal liability, in both civil and criminal law
 * Public liability, part of the law of tort which focuses on civil wrongs
 * Product liability, the area of law in which manufacturers, distributors, suppliers, retailers, and others who make products available to the public are held responsible for the injuries those products cause
 * Professional liability for one's professional acts, as in professional liability insurance

Finance

 * Liability (financial accounting) a current obligation of an entity arising from past transactions or events
 * Accrued liabilities and contingent liability
 * Current liability, or short-term liabilities are obligations that will be settled by current assets or by the creation of new current liabilities
 * Non-current, or Long-term liabilities, liabilities with a future benefit over a certain period of time (e.g. longer than one year)

Film

 * The Liability, a 2013 film

Music

 * Liability (album), a 2015 album by Prof
 * "Liability" (song), a song by Lorde from the 2017 album Melodrama
 * "Liability", a song by Carly Pearce from the 2021 album 29: Written in Stone
 * "Liability", a song by Drake from the 2022 album Honestly, Nevermind
 * "Liability", a song by Fufanu from the 2017 album Sports
 * "Liability", a song by Raleigh Ritchie from the 2016 EP Mind the Gap
 * "Liability", a song by The Juliana Theory from the 2001 EP Music from Another Room

title: Liability