Assets · Noncurrent Assets
1310 Loans, Notes & Contracts Receivable — Noncurrent
Since 2026.10
- What it is
- Amounts due after one year on loans or installment contracts the agency has made.
- Accounting standard
- Report net of allowances. Governmental funds often offset these with nonspendable or restricted fund balance.
- Examples
- Deferred-payment housing loans; long-term economic development loans.
- Do not use for
- Current portion (1182).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R12 Loans Notes Contracts ReceivableGEN_LOAN_NOTE_CONTRACT_RECV Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Form 40 R12 Other Noncurrent Assets 1OTHER_NONCURR_ASSET1 |
| Enterprise funds (water example) | Form 38 R15 Other Loans Notes and Contracts ReceivableENT_LOAN_NOTE_CONTRACT_RECV Enterprise or internal service column. |
| Internal service funds | Form 38 R15 Other Loans Notes and Contracts ReceivableINT_SERV_LOAN_NOTE_CONTRACT_RECV 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.