Assets · Current Assets
1183 Restricted Cash & Investments — Current
Since 2026.10
- What it is
- Cash and investments restricted by bond covenants, grantors, or law and available for current obligations.
- Accounting standard
- Restrictions are imposed externally; board designations are not restrictions.
- Examples
- Bond debt service reserve held for payments due this year; customer deposits held in trust.
- Do not use for
- Unrestricted pooled cash (1000, 1090).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R01 Cash InvestmentsGEN_CASH_INVEST 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 R02 RestrictedENT_RESTRICTED Enterprise or internal service column. |
| Internal service funds | Form 38 R02 RestrictedINT_SERV_RESTRICTED Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R01 Cash InvestmentsPEN_OTHER_EE_BEN_TRUST_CASH_INVEST 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.