Assets · Noncurrent Assets
1330 Restricted Cash & Investments — Noncurrent
Since 2026.10
- What it is
- Restricted cash and investments held for long-term purposes.
- Examples
- Bond reserve funds held by a trustee; restricted capital replacement reserves.
- Do not use for
- Restricted amounts for current obligations (1183).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R01 Cash InvestmentsGEN_CASH_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 R13 Cash and Investments RestrictedENT_CASH_INVEST Enterprise or internal service column. |
| Internal service funds | Form 38 R13 Cash and Investments RestrictedINT_SERV_CASH_INVEST Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R01 Cash InvestmentsPEN_OTHER_EE_BEN_TRUST_CASH_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.