Assets · Current Assets
1180 Interest Receivable
Since 2026.10
- What it is
- Interest earned on investments, loans, or leases that has not been received at period end.
- Accounting standard
- Recognize when earned; governmental funds also apply the availability criterion.
- Examples
- June-quarter pooled investment interest; accrued interest on treasury notes.
- Do not use for
- Loan principal (1182, 1310).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R05 Interest Receivable (net)GEN_INTEREST_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 R05 Interest Receivable (net)ENT_INTEREST_RECV Enterprise or internal service column. |
| Internal service funds | Form 38 R05 Interest Receivable (net)INT_SERV_INTEREST_RECV Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R14.5 Other Current AssetsPEN_OTHER_EE_BEN_TRUST_OTHR_CURR_ASSETS 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.