Deferred Outflows of Resources · Deferred Outflows of Resources
1930 Deferred Outflows — Other
Since 2026.10
- What it is
- Other deferred outflows of resources.
- Accounting standard
- GASB 63 and 65.
- Examples
- Asset retirement obligation deferrals (GASB 83).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R17 Deferred Outflows of ResourcesGEN_DEFER_OUTFLOW_RES Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Form 40 R19 Deferred outflows: Other Deferred Outflows of ResourcesOTHER_DEFER_OUTFLOW_RES |
| Enterprise funds (water example) | Form 38 R29 Other Deferred Outflows of ResourcesENT_OTHER_DEFER_OUTFLOW_RES Enterprise or internal service column. |
| Internal service funds | Form 38 R29 Other Deferred Outflows of ResourcesINT_SERV_OTHER_DEFER_OUTFLOW_RES Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R20.7 Other Deferred Outflows of ResourcesPEN_OTHER_EE_BEN_TRUST_OTHR_DEFER_OUTFLOW 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.