Assets · Noncurrent Assets
1320 Investments — Noncurrent
Since 2026.10
- What it is
- Investments not expected to be used within one year.
- Accounting standard
- Report at fair value under GASB 72 unless another measure applies.
- Examples
- Long-term treasury and agency securities held to maturity.
- Do not use for
- Pooled cash (1000).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R02 InvestmentsGEN_INVEST 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 R14 InvestmentsENT_INVEST Enterprise or internal service column. |
| Internal service funds | Form 38 R14 InvestmentsINT_SERV_INVEST Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R12 Other InvestmentsPEN_OTHER_EE_BEN_TRUST_OTHER_INVEST 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.