Assets · Current Assets
1184 Allowance for Uncollectible Receivables
Since 2026.10
- What it is
- Estimated portion of receivables that will not be collected (a contra account).
- Accounting standard
- Receivables are reported net of estimated uncollectible amounts.
- Examples
- Allowance on utility billing receivables; allowance on ambulance billing.
- Do not use for
- Direct write-offs of specific accounts.
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 R14.5 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.