Enterprise / Business-Type Activities (500-699)
560 Airport 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 airport: running runways, terminals, hangars, and airport services.
- 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 Airport Enterprise form (form 04). Counties and special districts report it on their own enterprise forms.
- Examples
- Hangar rents and landing fees; airport operations staff.
- 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.