Enterprise / Business-Type Activities (500-699)
598 Other Enterprise System Enterprise — Reserved Local
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
- Room for an agency's own other enterprise fund, such as a rate stabilization reserve or a second service area. Reports with the other enterprise.
- 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 Other Enterprise form (form 13). Counties and special districts report it on their own enterprise forms.
- Examples
- A rate stabilization reserve kept apart by board policy.
- Do not use for
- Anything outside the other enterprise.
- Notes
- Reserved within enterprise system for locally-defined sub-funds.
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.