Enterprise / Business-Type Activities (500-699)
523 Sewer Enterprise — Capital Projects
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
- Construction and major equipment for the sewer utility, kept apart from operations so the capital program can be tracked by project and funding source.
- 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
- A pipeline replacement or a new plant, paid from reserves, fees, or loans.
- Do not use for
- Routine repairs and maintenance (the operating fund).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.