Enterprise funds: the fund block picks the form
Each enterprise type has its own FTR operating statement, and each CACOA enterprise block reports on exactly one of them:
| CACOA funds | Enterprise | FTR form |
|---|---|---|
| 510-519 | Water | 12 |
| 520-529 | Sewer | 09 |
| 530-539 | Solid waste | 10 |
| 540-549 | Electric | 05 |
| 550-559 | Gas | 06 |
| 560-569 | Airport | 04 |
| 570-579 | Transit | 11 |
| 580-609 | Parking and other enterprises | 13 |
| 610-619 | Harbor and port | 07 |
| 620-629 | Hospital | 08 |
All subfunds of an enterprise (operating, impact fees, grants, capital, debt) sit in the same block and report together.
What goes where on an enterprise form
The object code picks the line, using the same logic on every enterprise form:
- Operating revenue: service charges and connection fees go to the form's specific lines where they exist (water service charges, sewer service charges, connection fees); other fees go to other operating revenues.
- Operating expenses: payroll and benefits to Personnel Services, contracts to Contractual Services, materials to Materials and Supplies, cost allocations and internal service charges to General and Administrative, depreciation and amortization to their own line, everything else to Other Operating Expenses.
- Nonoperating: investment income, rents and royalties, intergovernmental revenue by source, gains and losses on disposal, interest expense (with separate lines for lease and subscription interest), and other nonoperating items.
- Capital contributions: federal, state, county, and other government capital grants, capital connection fees, and contributed assets each have their own line.
- Transfers, special items, and net position close the form.
Some forms ask for detail by customer class or activity: water sales inside and outside the agency's boundaries by residential, business, industrial, and irrigation customers; solid waste disposal versus collection; airport hangar and landing fees. The universal codes report those amounts on the form's "other" line. An agency that wants the detailed lines adds local codes that declare them.
What proprietary funds do not report as expenses
Proprietary funds use full accrual. The crosswalk therefore excludes:
- Capital outlay objects (6000-6999). Capitalize them to capital asset codes.
- Principal payments (7000-7009, 7030, 7050, 7060). They reduce the liability.
- Debt proceeds and asset sale proceeds (8020-8499). They are balance sheet entries; report the gain or loss instead.
Validation rules flag these postings so they can be reclassified before year end.
Internal service funds: form 03
All internal service funds (700-799) report together on one operating statement with the same line structure as the enterprise forms, and on form 38 in the internal service column.
Fiduciary funds: form 30.5
Custodial and trust funds report additions and deductions by fund category: contributions, investment income, taxes collected for other governments, and other additions; benefit payments, administrative expenses, and other deductions. Pension and OPEB trust contributions by source and benefit payments need local detail codes that declare their lines.