Enterprise / Business-Type Activities (500-699)
562 Airport Enterprise — Grants
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
- Grants and other outside money restricted to airport projects or programs, tracked apart from rate revenue.
- 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
- A state or federal grant for a treatment plant upgrade.
- Do not use for
- Grants the agency may spend on anything (report in the operating fund).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.