Assets · Noncurrent Assets
1340 Advances to Other Funds
Since 2026.10
- What it is
- Long-term loans to another fund of the same agency.
- Accounting standard
- Governmental funds offset advances with nonspendable fund balance (2930).
- Examples
- General fund loan to an enterprise fund repaid over several years.
- Do not use for
- Short-term due from other funds (1150).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R09 Advances to Other FundsGEN_ADV_TO_OTHER_FUND 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 R24 Other Noncurrent Assets 1ENT_OTHER_NONCURR_ASSET1 Enterprise or internal service column. |
| Internal service funds | Form 38 R24 Other Noncurrent Assets 1INT_SERV_OTHER_NONCURR_ASSET1 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.