Reserved / Future Use (900-999)

980 Government-Wide Conversion Ledger

Government-wide conversion ledger (governmental activities)Since 2026.10

Cities FTR

The fund category decides the form and column. See how the FTR is built.

What it is: Entries that turn fund statements into government-wide statements: capital assets, depreciation, long-term debt, and pension and retiree health liabilities. Not reported on the Financial Transactions Reports.
Accounting standard: Governmental funds use the current financial resources focus. Capital assets, long-term liabilities, and pension/OPEB deferrals of governmental activities are reported only in the government-wide statements.
Examples: Recording depreciation and net pension liability at year end.
Do not use for: Transactions of the year (post those to the funds).

Local expansion

Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.