Assets · Current Assets
1000 Cash & Cash Equivalents
Since 2026.03
- What it is
- Cash and cash equivalents include currency on hand, demand deposits, and highly liquid short-term investments available for operations.
- Accounting standard
- Cash includes cash on hand and demand deposits; cash equivalents are short-term, highly liquid investments readily convertible to known amounts of cash.
- Accounting note
- Bank accounts should be reconciled monthly. Restricted cash should be identified via fund and/or additional tags.
- Examples
- Operating bank accounts; petty cash; cash in treasury; money market sweep treated as cash equivalent.
- Do not use for
- Longer-term investments that do not meet cash-equivalent criteria (use 1010).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R01 Cash InvestmentsGEN_CASH_INVEST Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Not reported. Current assets of governmental activities are not reported on form 40. |
| Enterprise funds (water example) | Form 38 R01 UnrestrictedENT_UNRESTRICTED Enterprise or internal service column. |
| Internal service funds | Form 38 R01 UnrestrictedINT_SERV_UNRESTRICTED Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R01 Cash InvestmentsPEN_OTHER_EE_BEN_TRUST_CASH_INVEST Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.