Assets · Current Assets
1100 Taxes Receivable
Since 2026.03
- What it is
- Taxes receivable represents legally imposed tax amounts owed to the city, net of estimated uncollectibles.
- Accounting standard
- Receivables should be recognized when measurable and available in governmental funds, and when earned in proprietary/government-wide statements, consistent with GASB recognition principles.
- Accounting note
- Track by tax type and period; record allowances; coordinate with county/third-party remitters for settlement schedules.
- Examples
- Property tax receivable; sales tax receivable from CDTFA/allocator; TOT receivable.
- Do not use for
- User charges and billings (use 1030).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R04 Taxes ReceivableGEN_TAXES_RECV 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 R04 Taxes ReceivableENT_TAXES_RECV Enterprise or internal service column. |
| Internal service funds | Form 38 R04 Taxes ReceivableINT_SERV_TAXES_RECV Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R14 Receivables (net)PEN_OTHER_EE_BEN_TRUST_RECV 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.