Assets · Current Assets
1050 Investments
Since 2026.03
- What it is
- Investments include pooled and individual investments held under the city’s investment policy that are not classified as cash equivalents.
- Accounting standard
- Investments are generally reported at fair value in accordance with GASB investment measurement and disclosure requirements.
- Accounting note
- Maintain investment schedules by type, maturity, and custodian. Record interest and changes in fair value as appropriate.
- Examples
- LAIF pool; U.S. Treasury notes; agency securities; certificates of deposit held as investments.
- Do not use for
- Cash-equivalent instruments meeting the definition for 1000.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R02 InvestmentsGEN_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 R02 Short Term InvestmentsPEN_OTHER_EE_BEN_TRUST_ST_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.