Cities FTR · Net Position · required
Form 38: Statement of Net Position - Proprietary Funds
Current Assets
| Row | Line | Fed by CACOA |
|---|---|---|
| R01 | Unrestricted ENT_UNRESTRICTEDINT_SERV_UNRESTRICTED | |
| R02 | Restricted ENT_RESTRICTEDINT_SERV_RESTRICTED |
|
| R03 | Accounts Receivable (net) ENT_ACCT_RECVINT_SERV_ACCT_RECV | |
| R04 | Taxes Receivable ENT_TAXES_RECVINT_SERV_TAXES_RECV |
|
| R05 | Interest Receivable (net) ENT_INTEREST_RECVINT_SERV_INTEREST_RECV |
|
| R05.5 | Lease Receivable ENT_CURRENT_LEASE_RECVINT_CURRENT_SERV_LEASE_RECV |
|
| R06 | Due from Other Funds ENT_DUE_FR_OTHER_FUNDINT_SERV_DUE_FR_OTHER_FUND |
|
| R07 | Due from Other Governments ENT_DUE_FR_OTHER_GOVTINT_SERV_DUE_FR_OTHER_GOVT |
|
| R08 | Inventories ENT_INVENTORIESINT_SERV_INVENTORIES |
|
| R09 | Prepaid Items ENT_PREPAID_ITEMINT_SERV_PREPAID_ITEM |
|
| R10 | Other Current Assets 1 ENT_OTHER_CURR_ASSET1INT_SERV_OTHER_CURR_ASSET1 | |
| R11 | Other Current Assets 2 ENT_OTHER_CURR_ASSET2INT_SERV_OTHER_CURR_ASSET2 | Local detail codes or schedules |
| R12 | Total Current Assets ENT_TOT_CURR_ASSETINT_SERV_TOT_CURR_ASSET | Calculated |
Noncurrent Assets
| Row | Line | Fed by CACOA |
|---|---|---|
| R13 | Cash and Investments Restricted ENT_CASH_INVESTINT_SERV_CASH_INVEST |
|
| R14 | Investments ENT_INVESTINT_SERV_INVEST |
|
| R14.5 | Lease Receivable ENT_LEASE_RECEIVABLEINT_LEASE_RECEIVABLE |
|
| R15 | Other Loans Notes and Contracts Receivable ENT_LOAN_NOTE_CONTRACT_RECVINT_SERV_LOAN_NOTE_CONTRACT_RECV |
|
| R16 | Land ENT_LANDINT_SERV_LAND |
|
| R17 | Buildings and Improvements ENT_BUILD_IMPROVINT_SERV_BUILD_IMPROV |
|
| R18 | Equipment ENT_EQUIPINT_SERV_EQUIP |
|
| R18.5 | Infrastructure ENT_INFRAINT_SERV_INFRA |
|
| R18.6 | Lease Assets (Lessee) ENT_LEASE_ASSETSINT_SERV_LEASE_ASSETS |
|
| R18.7 | SBITA Assets (Subscriber) ENT_SBITA_ASSETSINT_SERV_SBITA_ASSETS |
|
| R19 | Other Intangible Assets Amortizable ENT_INTANG_ASSETS_AMORTINT_SERV_INTANG_ASSETS_AMORT |
|
| R20 | Construction in Progress ENT_CONST_IN_PROGINT_SERV_CONST_IN_PROG |
|
| R21 | Intangible Assets Nonamortizable ENT_INTANG_ASSETS_NONAMORTINT_SERV_INTANG_ASSETS_NONAMORT |
|
| R22 | Other Capital Assets ENT_OTHER_CAP_ASSETINT_SERV_OTHER_CAP_ASSET | |
| R23 | Less Accumulated Depreciation Amortization ENT_ACCUM_DEPRE_AMORTINT_SERV_ACCUM_DEPRE_AMORT |
|
| R23.5 | Net Pension Asset ENT_NET_PENSION_ASSETINT_SERV_NET_PENSION_ASSET |
|
| R23.6 | Net OPEB Asset ENT_NET_OPEB_ASSETINT_SERV_NET_OPEB_ASSET |
|
| R24 | Other Noncurrent Assets 1 ENT_OTHER_NONCURR_ASSET1INT_SERV_OTHER_NONCURR_ASSET1 | |
| R25 | Other Noncurrent Assets 2 ENT_OTHER_NONCURR_ASSET2INT_SERV_OTHER_NONCURR_ASSET2 |
|
| R26 | Total Noncurrent Assets ENT_TOT_NONCURR_ASSETINT_SERV_TOT_NONCURR_ASSET | Calculated |
| R27 | Total Assets ENT_TOT_ASSETINT_SERV_TOT_ASSET | Calculated |
Deferred Outflows of Resources
| Row | Line | Fed by CACOA |
|---|---|---|
| R28 | Related to Pensions ENT_REL_PENSION_DEFER_OUTFLOWINT_SERV_REL_PENSION_DEFER_OUTFLOW |
|
| R28.5 | Related to OPEB ENT_OUTFLOWS_REL_OPEBINT_SERV_OUTFLOWS_REL_OPEB |
|
| R28.6 | Related to Debt Refunding ENT_OUTFLOWS_REL_DEBTINT_SERV_OUTFLOWS_REL_DEBT |
|
| R29 | Other Deferred Outflows of Resources ENT_OTHER_DEFER_OUTFLOW_RESINT_SERV_OTHER_DEFER_OUTFLOW_RES |
|
| R30 | Total Deferred Outflows of Resources ENT_TOT_DEFER_OUTFLOW_RESINT_SERV_TOT_DEFER_OUTFLOW_RES | Calculated |
| R31 | Total Assets Deferred Outflows of Resources ENT_TOT_ASSET_DEFER_OUTFLOW_RESINT_SERV_TOT_ASSET_DEFER_OUTFLOW_RES | Calculated |
Current Liabilities
| Row | Line | Fed by CACOA |
|---|---|---|
| R32 | Accounts Payable ENT_ACCT_PAYABLEINT_SERV_ACCT_PAYABLE |
|
| R33 | Contracts and Retainage Payable ENT_CONT_RETAIN_PAYABLEINT_SERV_CONT_RETAIN_PAYABLE |
|
| R34 | Interest Payable ENT_INTEREST_PAYABLEINT_SERV_INTEREST_PAYABLE |
|
| R35 | Due to Other Funds ENT_DUE_TO_OTHER_FUNDINT_SERV_DUE_TO_OTHER_FUND |
|
| R36 | Due to Other Governments ENT_DUE_TO_OTHER_GOVINT_SERV_DUE_TO_OTHER_GOV |
|
| R37 | Deposits and Advances ENT_DEPOSIT_ADVINT_SERV_DEPOSIT_ADV | |
| R38 | Accrued Compensated Absences ENT_ACCR_COMP_ABSINT_SERV_ACCR_COMP_ABS |
|
| R39 | Long Term Debt Due Within One Year ENT_LT_DEBT_DUE_ONE_YRINT_SERV_LT_DEBT_DUE_ONE_YR |
|
| R39.1 | Lease Liability ENT_LEASE_LIABINT_SERV_LEASE_LIAB |
|
| R39.2 | SBITA Liability ENT_SBITA_LIABINT_SERV_SBITA_LIAB |
|
| R40 | Other Long Term Liabilities Due Within One Year ENT_OTHER_LT_LIAB_DUE_ONE_YRINT_SERV_OTHER_LT_LIAB_DUE_ONE_YR |
|
| R41 | Other Current Liabilities 1 ENT_OTHER_CURR_LIAB1INT_SERV_OTHER_CURR_LIAB1 | |
| R42 | Other Current Liabilities 2 ENT_OTHER_CURR_LIAB2INT_SERV_OTHER_CURR_LIAB2 |
|
| R43 | Total Current Liabilities ENT_TOT_CURR_LIABINT_SERV_TOT_CURR_LIAB | Calculated |
Noncurrent Liabilities
| Row | Line | Fed by CACOA |
|---|---|---|
| R44 | Deposits and Advances ENT_DEPOSIT_ADV_NETINT_SERV_DEPOSIT_ADV_NET |
|
| R45 | Compensated Absences ENT_COMP_ABS_NETINT_SERV_COMP_ABS_NET |
|
| R46 | General Obligation Bonds ENT_GEN_OBLIGINT_SERV_GEN_OBLIG |
|
| R47 | Revenue Bonds ENT_REVINT_SERV_REV |
|
| R48 | Certificates of Participation ENT_CERT_PARTINT_SERV_CERT_PART |
|
| R49 | Other Bonds ENT_OTHER_BONDINT_SERV_OTHER_BOND | |
| R50 | Loans (Other Long Term Debt) ENT_LOANSINT_SERV_LOANS |
|
| R51 | Notes (Other Long Term Debt) ENT_NOTESINT_SERV_NOTES |
|
| R52 | Other (Other Long Term Debt) ENT_OTHERINT_SERV_OTHER |
|
| R53 | Construction Financing Federal ENT_CONST_FIN_FEDINT_SERV_CONST_FIN_FED |
|
| R54 | Construction Financing State ENT_CONST_FIN_STATEINT_SERV_CONST_FIN_STATE |
|
| R54.5 | Lease Liability ENT_LEASE_LIABILITYINT_SERV_LEASE_LIABILITY | |
| R54.6 | SBITA Liability NON_ENT_SBITA_LIABNON_INT_SBITA_LIAB |
|
| R55 | Lease Obligations (Purchase Agreements) ENT_LEASE_PRINCIINT_SERV_LEASE_PRINCI |
|
| R56 | Net Pension Liability ENT_NET_PENSION_LIABINT_SERV_NET_PENSION_LIAB | |
| R57 | Net OPEB Liability ENT_NET_OPEB_OBLIGINT_SERV_NET_OPEB_OBLIG |
|
| R58 | Other Noncurrent Liabilities 1 ENT_OTHER_NONCURR_LIAB1INT_SERV_OTHER_NONCURR_LIAB1 | |
| R59 | Other Noncurrent Liabilities 2 ENT_OTHER_NONCURR_LIAB2INT_SERV_OTHER_NONCURR_LIAB2 |
|
| R60 | Total Noncurrent Liabilities ENT_TOT_NONCURR_LIABINT_SERV_TOT_NONCURR_LIAB | Calculated |
| R61 | Total Liabilities ENT_TOT_LIABINT_SERV_TOT_LIAB | Calculated |
Deferred Inflows of Resources
| Row | Line | Fed by CACOA |
|---|---|---|
| R62 | Related to Pensions ENT_REL_PENSION_DEFER_INFLOWINT_SERV_REL_PENSION_DEFER_INFLOW |
|
| R62.5 | Related to OPEB ENT_INFLOWS_REL_OPEBINT_SERV_INFLOWS_REL_OPEB |
|
| R62.6 | Related to Debt Refunding ENT_INFLOWS_REL_DEBTINT_SERV_INFLOWS_REL_DEBT |
|
| R62.7 | Related to Leases ENT_INFLOWS_REL_LEASESINT_SERV_INFLOWS_REL_LEASES |
|
| R63 | Other Deferred Inflows of Resources ENT_OTHER_DEFER_INFLOW_RESINT_SERV_OTHER_DEFER_INFLOW_RES |
|
| R64 | Total Deferred Inflows of Resources ENT_TOT_DEFER_INFLOW_RESINT_SERV_TOT_DEFER_INFLOW_RES | Calculated |
| R65 | Total Liabilities and Deferred Inflows of Resources ENT_TOT_LIAB_DEFER_INFLOW_RESINT_SERV_TOT_LIAB_DEFER_INFLOW_RES | Calculated |
| R66 | Total Net Position (Deficit) ENT_TOT_NET_POSITINT_SERV_TOT_NET_POSIT | Calculated |
Net Position (Deficit)
| Row | Line | Fed by CACOA |
|---|---|---|
| R67 | Net Investment in Capital Assets ENT_NET_INVEST_CAP_ASSETINT_SERV_NET_INVEST_CAP_ASSET |
|
| R68 | Restricted ENT_RETRICTEDINT_SERV_RETRICTED | |
| R69 | Unrestricted ENT_UNRETRICTEDINT_SERV_UNRETRICTED | |
| R70 | Total Net Position (Deficit) ENT_TOT_NET_POSIT_DEFICITINT_SERV_TOT_NET_POSIT_DEFICIT | Calculated |