Assets · Noncurrent Assets
1370 Other Noncurrent Assets
Since 2026.10
- What it is
- Noncurrent assets that do not fit another code.
- Examples
- Long-term prepaid items; land held for resale.
- Do not use for
- Items with a specific code above.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R14 Other Assets 2GEN_OTHER_ASSETS2 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.