FTR section: Transportation
3000 Transportation
Major function heading
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 25 R07 Other Transportation 1CURR_EXP_OTHER_TRANSP1 |
| Capital outlay | Form 28 R08 TransportationCURR_EXP_TRANSP |
| Functional revenue | Revenue coded to this function reports in the Functional column of forms 16-23 and reduces this function's net expenditures. |
- What it is
- Transportation work that does not fit a more specific 3000-series code.
- Accounting standard
- Functional classification supports management’s discussion and analysis and note disclosures, and may be required for certain FTR presentations.
- Accounting note
- Assign function at the transaction level or derive from department mapping. Use consistent allocation bases for shared costs.
- Reporting note
- Function codes drive rollup to FTR functional sections and allow comparability across cities.
- Examples
- A transportation master plan.
- Do not use for
- Streets (3100) and transit (3400).