Deferred Outflows of Resources · Deferred Outflows of Resources
1920 Deferred Outflows — Debt Refunding
Since 2026.10
- What it is
- Loss on a debt refunding, amortized over the shorter of the old or new debt life.
- Accounting standard
- GASB 65.
- Examples
- Reacquisition price above the carrying value of refunded bonds.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R18 Deferred outflows: Related to Debt RefundingOUTFLOWS_REL_DEBT Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R18 Deferred outflows: Related to Debt RefundingOUTFLOWS_REL_DEBT Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R28.6 Related to Debt RefundingENT_OUTFLOWS_REL_DEBT Enterprise or internal service column. |
| Internal service funds | Form 38 R28.6 Related to Debt RefundingINT_SERV_OUTFLOWS_REL_DEBT Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R20.6 Related to Debt RefundingPEN_OTHER_EE_BEN_TRUST_REL_DEBTFUND_ASSET 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.