Assets · Current Assets
1186-1199 Current Assets – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for Current Assets. Use for city-specific current asset accounts requiring separate identification without breaking rollups.
- Accounting standard
- Use for additional current asset accounts consistent with the definition of an asset and the appropriate measurement focus for the fund type.
- Accounting note
- Document local account definitions and ensure balances are supported by subsidiary records and reconciliations.
- Examples
- Restricted cash (if not segregated by fund); specialized receivable accounts; clearing accounts.
- Do not use for
- Do not use for revenues or expenses.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R13 Other Assets 1GEN_OTHER_ASSETS1 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.