Assets · Noncurrent Assets
1300 Leases Receivable — Noncurrent
Since 2026.10
- What it is
- Lease payments due from lessees after one year.
- Accounting standard
- GASB 87 lessor accounting.
- Examples
- Long-term ground and tower leases.
- Do not use for
- Current portion (1181).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R05.5 Leases ReceivableGEN_LEASES_RCV Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Form 40 R00.5 Lease ReceivableLEASE_RECEIVABLE |
| Enterprise funds (water example) | Form 38 R14.5 Lease ReceivableENT_LEASE_RECEIVABLE Enterprise or internal service column. |
| Internal service funds | Form 38 R14.5 Lease ReceivableINT_LEASE_RECEIVABLE Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R15.9 Other Noncurrent AssetsPEN_OTHER_EE_BEN_TRUST_OTHR_NONCURR_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.