Enterprise / Business-Type Activities (500-699)
520 Sewer Enterprise — Operating
Enterprise fundsSince 2026.03
Cities FTR
38:ENTERPRISE; forms 04-13 by block
The fund category decides the form and column. See how the FTR is built.
- What it is
- Day-to-day revenues and costs of the sewer utility: collecting and treating wastewater.
- Accounting standard
- Enterprise funds are proprietary funds using the accrual basis of accounting. They report operating income, nonoperating items, and changes in net position.
- Accounting note
- Recommend reserving a 3-digit block per enterprise (e.g., 51x Water, 52x Sewer) and using local subfunds (4th digit) for capital, debt, grants, and impact fees within the enterprise. Local subfund expansion is permitted (recommended as a 4th digit) to create program/project detail while maintaining the 3-digit base fund rollup.
- Reporting note
- Reports on the Cities FTR Sewer Enterprise form (form 09). Counties and special districts report it on their own enterprise forms.
- Examples
- Sewer service charges; treatment plant operations.
- Do not use for
- Construction projects (subfund 3 of the block) and bond proceeds and payments (subfund 4).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.