FTR section: Public Utilities
7000 Public Utilities
Major function heading
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 27 R04 Other Public Utilities 1CURR_EXP_OTHER_PUB_UTILITIES1 |
| Capital outlay | Form 28 R12 Public UtilitiesCURR_EXP_PUB_UTILITIES |
| 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
- Public utility work that does not fit a more specific 7000-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 utility rate study covering several utilities.