Assets · Current Assets
1181 Leases Receivable — Current
Since 2026.10
- What it is
- Portion of lease payments due from lessees within one year.
- Accounting standard
- GASB 87 lessor accounting: a lease receivable with a matching deferred inflow (2830).
- Examples
- Ground leases; cell tower site leases; facility rentals longer than 12 months.
- Do not use for
- Short-term rentals of 12 months or less (3402).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R05.5 Leases ReceivableGEN_LEASES_RCV 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 R05.5 Lease ReceivableENT_CURRENT_LEASE_RECV Enterprise or internal service column. |
| Internal service funds | Form 38 R05.5 Lease ReceivableINT_CURRENT_SERV_LEASE_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.