Assets · Capital Assets
1290-1299 Capital Assets – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for Capital/Other Assets. Use for city-specific asset categories or components.
- Accounting standard
- Use for additional asset accounts consistent with capitalization, valuation, and depreciation guidance where applicable.
- Accounting note
- Maintain alignment to the asset register and depreciation/valuation method.
- Examples
- Specialized infrastructure subcategories; leased asset classes; CIP capitalization buckets.
- Do not use for
- Do not use for capital outlay spending (use 6000–6999).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R08 Capital assets: Other Capital AssetsCAP_ASSET_OTHER_CAP_ASSET Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R08 Capital assets: Other Capital AssetsCAP_ASSET_OTHER_CAP_ASSET Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R22 Other Capital AssetsENT_OTHER_CAP_ASSET Enterprise or internal service column. |
| Internal service funds | Form 38 R22 Other Capital AssetsINT_SERV_OTHER_CAP_ASSET Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R15.6 Other Capital Assets Net of DepreciationPEN_OTHER_EE_BEN_TRUST_CAP_ASSETS_NET 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.