Assets · Current Assets
1182 Loans, Notes & Contracts Receivable — Current
Since 2026.10
- What it is
- Amounts due within one year on loans or installment contracts the agency has made.
- Accounting standard
- Report net of allowances; long-term portions belong in 1310.
- Examples
- Housing rehabilitation loans; small-business loans; installment sale contracts.
- Do not use for
- Receivables from customers for services (1120).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R12 Loans Notes Contracts ReceivableGEN_LOAN_NOTE_CONTRACT_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 R10 Other Current Assets 1ENT_OTHER_CURR_ASSET1 Enterprise or internal service column. |
| Internal service funds | Form 38 R10 Other Current Assets 1INT_SERV_OTHER_CURR_ASSET1 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.