Cities FTR · Report · conditional

Form 03: Internal Service Fund

Internal service funds, combined operating statement.

Operating Revenues

Row	Line	Fed by CACOA
R02	Charges for Services CHRGS_SERV	3300-3399 · internal service 700-799 3600-3616 · internal service 700-799 Same as 3310. 3620-3628 · internal service 700-799 Same as 3336. 3630-3639 · internal service 700-799 Same as 3337. 3640-3644 · internal service 700-799 Same as 3339. 3647 · internal service 700-799 Same as 3339. and 3 more rules
R03	Other Operating Revenues OTHR_OP_REV	3100-3199 · internal service 700-799
R04	Total Operating Revenues TOT_OP_REV	Calculated

Operating Expenses

Row	Line	Fed by CACOA
R05	Personnel Services PERS_SERV	4000-4999 · internal service 700-799
R06	Contractual Services CONTRACT_SERV	5100-5199 · internal service 700-799
R07	Materials and Supplies MATERIAL_SUPP	5000-5099 · internal service 700-799
R08	General and Administrative Expenses GEN_ADMIN_EXP	5600-5699 · internal service 700-799
R09	Depreciation and Amortization Expenses DEPR_AMORT_EXP	5300-5349 · internal service 700-799
R10	Other Operating Expenses OTHR_OP_EXP	5200-5299 · internal service 700-799 5980-5999 · internal service 700-799 5450-5499 · internal service 700-799 Same as 5200. 5700-5749 · internal service 700-799 Same as 5200.
R11	Total Operating Expenses TOT_OP_EXP	Calculated
R12	Operating Income (Loss) OP_INCOME	Calculated

Nonoperating Revenues

Row	Line	Fed by CACOA
R13	Investment Income INVEST_EARN	3400-3401 · internal service 700-799 3405 · internal service 700-799 3407-3409 · internal service 700-799 3693-3694 · internal service 700-799 Same as 3401.
R14	Gain on Disposal of Capital Assets GAIN_DISP_CAP_ASSET	3430 · internal service 700-799
R15	Other Nonoperating Revenues OTHR_NONOP_REV	3402-3404 · internal service 700-799 3406 · internal service 700-799 3200-3209 · internal service 700-799 3000-3099 · internal service 700-799 Taxes allocated to a proprietary fund report as other nonoperating revenue. 3410-3429 · internal service 700-799 3431-3499 · internal service 700-799 and 17 more rules
R16	Total Nonoperating Revenues TOT_NONOP_REV	Calculated

Nonoperating Expenses

Row	Line	Fed by CACOA
R17	Interest Expense INT_EXP	7010-7019 · internal service 700-799 7031 · internal service 700-799
R17.1	Lease Interest Expense LEASE_INT_EXP	7051 · internal service 700-799
R17.2	SBITA Interest Expense SBITA_INT_EXP	7061 · internal service 700-799
R18	Loss on Disposal of Capital Assets LOSS_DISP_CAP_ASSET	5400 · internal service 700-799
R19	Other Nonoperating Expenses OTHR_NONOP_EXP	5410-5449 · internal service 700-799 7020-7029 · internal service 700-799 7040 · internal service 700-799 Review: interest on short-term notes may belong on Interest Expense. 7070-7999 · internal service 700-799
R20	Total Nonoperating Expenses TOT_NONOP_EXP	Calculated
R21	Income (Loss) Before Capital Contributions and Transfers INCOME_BEF_CAP_CONTRIB_TRANS	Calculated

Capital Contributions

Row	Line	Fed by CACOA
R22	Capital contributions: Federal FED_CAP_CONTRIB	3500 · internal service 700-799
R23	Capital contributions: State STATE_CAP_CONTRIB	3510 · internal service 700-799
R24	Other Capital Contributions OTHR_CAP_CONTRIB	3520 · internal service 700-799 3521 · internal service 700-799 3540-3599 · internal service 700-799 3530 · internal service 700-799 3110-3119 · internal service 700-799 Impact fees in a proprietary fund are capital contributions.
R25	Total Capital Contributions TOT_CURR_FY_CAP_CONTRIB	Calculated

Transfers

Row	Line	Fed by CACOA
R26	Transfers In TRANS_IN	8000-8009 · internal service 700-799
R27	Transfers Out TRANS_OUT	8010-8019 · internal service 700-799

Special and Extraordinary Items

Row	Line	Fed by CACOA
R27.5	Special Item SPECIAL_ITEM	8600 · internal service 700-799
R27.6	Extraordinary Item EXTRAORD_ITEM	8610 · internal service 700-799
R27.7	Total Special and Extraordinary Items TOT_SPECIAL_EXTRAORD_ITEM	Calculated
R28	Change in Net Position CHANGE_NET_POSIT	Calculated
R29	Net Position (Deficit) Beginning of Fiscal Year NET_POSIT_BEG_FY	Calculated

Net Position (Deficit)

Row	Line	Fed by CACOA
R30	Adjustment ADJUST	Local detail codes or schedules
R31	Reason for Adjustment REASON_ADJUST	Local detail codes or schedules
R32	Net Position (Deficit) End of Fiscal Year NET_POSIT_END_FY	Calculated
R33	Net Investment in Capital Assets NET_INVEST_CAP_ASSET	Calculated
R34	Restricted RESTRICTED_NET_POSIT	2910-2919 · internal service 700-799 2970-2979 · internal service 700-799
R35	Unrestricted UNRESTRICTED_NET_POSIT	2900-2909 · internal service 700-799 2920-2959 · internal service 700-799 2980-2999 · internal service 700-799 2960-2969 · internal service 700-799 Review: LGRS calculates net investment in capital assets on this form; confirm how the ledger balance should be entered.
R36	Total Net Position (Deficit) TOT_NET_POSIT	Calculated

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