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Cities FTR · Net Position · required

Form 40: Noncurrent Assets and Liabilities, Deferred Out/Inflows

Government-wide noncurrent items from GASB 34 conversion schedules.

Noncurrent Assets

RowLineFed by CACOA
R00.5Lease Receivable
LEASE_RECEIVABLE
  • 1300 · government-wide ledger
R01Capital assets: Land
CAP_ASSET_LAND
  • 1200 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R02Capital assets: Buildings Improvements
CAP_ASSET_BUILD_IMPROV
  • 1210-1229 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R03Capital assets: Equipment
CAP_ASSET_EQUIP
  • 1240 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R04Capital assets: Infrastructure
CAP_ASSET_INFRASTRUCTURE
  • 1230 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R05Capital assets: Intangible Assets Amortizable
CAP_ASSET_INTANG_ASSETS_AMORT
  • 1265 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R05.5Capital assets: Lease Assets (Lessee)
CAP_LEASE_ASSETS
  • 1270 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R05.6Capital assets: SBITA Assets (Subscriber)
CAP_SBITA_ASSETS
  • 1275 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R06Capital assets: Construction in Progress
CAP_ASSET_CONST_IN_PROG
  • 1260 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R07Capital assets: Intangible Assets Nonamortizable
CAP_ASSET_INTANG_ASSET_NONAMORT
  • 1266 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R08Capital assets: Other Capital Assets
CAP_ASSET_OTHER_CAP_ASSET
  • 1280 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 1290-1299 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R09Capital assets: Less Accumulated Depreciation Amortization
CAP_ASSET_ACCUM_DEPRE_AMORT
  • 1250 · governmental funds, government-wide ledger
    Review: confirm LGRS expects accumulated depreciation as a positive amount.
  • 1255 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R10Net Pension Asset
NET_PENSION_ASSET
  • 1350 · governmental funds, government-wide ledger
    Review: the LGRS catalog marks this row as calculated; confirm whether the value is entered or derived.
R11Net OPEB Asset
NET_OPEB_ASSET
  • 1360 · governmental funds, government-wide ledger
    Review: the LGRS catalog marks this row as calculated; confirm whether the value is entered or derived.
R12Other Noncurrent Assets 1
OTHER_NONCURR_ASSET1
R13Other Noncurrent Assets 2
OTHER_NONCURR_ASSET2
R14Other Noncurrent Assets 3
OTHER_NONCURR_ASSET3
Local detail codes or schedules
R15Total Noncurrent Assets
TOT_NONCURR_ASSET
Calculated

Noncurrent Assets and Deferred Outflows of Resources

RowLineFed by CACOA
R16Deferred outflows: Related to Pensions
OUTFLOWS_REL_PENSION
  • 1900 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R17Deferred outflows: Related to OPEB
OUTFLOWS_REL_OPEB
  • 1910 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R18Deferred outflows: Related to Debt Refunding
OUTFLOWS_REL_DEBT
  • 1920 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R19Deferred outflows: Other Deferred Outflows of Resources
OTHER_DEFER_OUTFLOW_RES
R20Deferred outflows: Total Deferred Outflows of Resources
TOT_DEFER_OUTFLOW_RES
Calculated
R21Total Noncurrent Assets and Deferred Outflows of Resources
TOT_ASSET_DEFER_OUTFLOW_RES
Calculated

Noncurrent Liabilities

RowLineFed by CACOA
R22Deposits and Advances
LT_OBLIG_DEPOSIT_ADV
  • 2290 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R23Compensated Absences
LT_OBLIG_COMP_ABS
  • 2220-2229 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2160 · government-wide ledger
    Record the full balance in the long-term code when possible.
R24General Obligation Bonds
LT_OBLIG_GEN_OBLIG
  • 2201 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R25Revenue Bonds
LT_OBLIG_REV
  • 2202 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R26Certificates of Participation
LT_OBLIG_CERT_PART
  • 2203 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R27Other Bonds
LT_OBLIG_OTHER_BOND
  • 2200 · governmental funds, government-wide ledger
    Use 2201-2204 so bonds report on the right line.
  • 2204 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2205 · governmental funds, government-wide ledger
    Review: premium/discount reports with the related debt.
  • 2206-2209 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R28Loans (Other Long Term Debt)
LT_OBLIG_LOANS
  • 2240 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R29Notes (Other Long Term Debt)
LT_OBLIG_NOTES
  • 2250 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R30Other (Other Long Term Debt)
LT_OBLIG_OTHER
  • 2260 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2170 · government-wide ledger
    Record debt in its type code (2201-2280) so it reports on the right line.
R31Construction Financing Federal
LT_OBLIG_CONST_FIN_FED
  • 2270 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R32Construction Financing State
LT_OBLIG_CONST_FIN_STATE
  • 2280 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R32.5Lease Liability
LT_LEASE_LIABILITY
  • 2210-2211 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2214-2219 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2171 · government-wide ledger
R32.6SBITA Liability
LT_SBITA_LIABILITY
  • 2212 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2172 · government-wide ledger
R33Lease Obligations (Purchase Agreements)
LT_OBLIG_LEASE_PRINCI
  • 2213 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R34Net Pension Liability
LT_OBLIG_NET_PENSION_LIAB
  • 2230-2231 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2233-2239 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R35Net OPEB Liability
LT_OBLIG_NET_OPEB_LIAB
  • 2232 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R36Other Noncurrent Liabilities 1
LT_OBLIG_OTHER_LT_OBLIG1
  • 2300-2329 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
  • 2173 · government-wide ledger
R37Other Noncurrent Liabilities 2
LT_OBLIG_OTHER_LT_OBLIG2
  • 2330 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R38Other Noncurrent Liabilities 3
LT_OBLIG_OTHER_LT_OBLIG3
  • 2340-2799 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R39Total Noncurrent Liabilities
LT_OBLIG_TOT_LT_OBLIG
Calculated

Noncurrent Liabilities and Deferred Inflows of Resources

RowLineFed by CACOA
R40Deferred inflows: Related to Pensions
INFLOWS_REL_PENSION
  • 2800 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R41Deferred inflows: Related to OPEB
INFLOWS_REL_OPEB
  • 2810 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R42Deferred inflows: Related to Debt Refunding
INFLOWS_REL_DEBT
  • 2820 · governmental funds, government-wide ledger
    Government-wide item; record in the conversion ledger (980).
R42.5Deferred inflows: Related to Leases
INFLOWS_REL_LEASE
  • 2830 · government-wide ledger
R43Deferred inflows: Other Deferred Inflows of Resources
OTHER_DEFER_INFLOW_RES
R44Deferred inflows: Total Deferred Inflows of Resources
TOT_DEFER_INFLOW_RES
Calculated
R45Total Noncurrent Liabilities and Deferred Inflows of Resources
TOT_LIAB_DEFER_INFLOW_RES
Calculated
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