FTR section: Culture and Leisure
5700 Marinas / Wharfs
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 26 R21 Marina WharfsCURR_EXP_MARINA_WHARFS |
| Capital outlay | Form 28 R11 Culture LeisureCURR_EXP_CULT_LEIS |
| Charges for services (3300) | Form 22 R33 Ports and Harbor RevenuesFUNC_PORT_HARBOR_REV |
| 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
- Marinas and wharfs run as recreation.
- 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
- Marina maintenance.