Assets · Current Assets
1121-1139 Accounts Receivable – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for Accounts receivable includes amounts due from customers or other parties for services rendered or billings that are not tax-based.
- Accounting standard
- Use for additional Receivables are recognized for earned amounts; allowances should be recorded for estimated uncollectible amounts.
- Accounting note
- Use subsidiary ledgers (utility billing, business license, permits). Consider aging and collections policies.
- Examples
- Utility customer receivable; business license receivable; inspection billing receivable.
- Do not use for
- Taxes receivable (1020).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R03 Accounts Receivable (net)GEN_ACCT_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 R03 Accounts Receivable (net)ENT_ACCT_RECV Enterprise or internal service column. |
| Internal service funds | Form 38 R03 Accounts Receivable (net)INT_SERV_ACCT_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.