Assets · Other Assets
1800-1899 Other Assets – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for Capital/Other Assets. Use for city-specific asset categories or components.
- Accounting standard
- Use for additional asset accounts consistent with capitalization, valuation, and depreciation guidance where applicable.
- Accounting note
- Maintain alignment to the asset register and depreciation/valuation method.
- Examples
- Specialized infrastructure subcategories; leased asset classes; CIP capitalization buckets.
- Do not use for
- Do not use for capital outlay spending (use 6000–6999).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R15 Other Assets 3GEN_OTHER_ASSETS3 Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Form 40 R13 Other Noncurrent Assets 2OTHER_NONCURR_ASSET2 |
| Enterprise funds (water example) | Form 38 R25 Other Noncurrent Assets 2ENT_OTHER_NONCURR_ASSET2 Enterprise or internal service column. |
| Internal service funds | Form 38 R25 Other Noncurrent Assets 2INT_SERV_OTHER_NONCURR_ASSET2 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.