Liabilities · Current Liabilities

2001-2009 Accounts Payable – Local Detail

Reserved range for local detail codesSince 2026.03

What it is: Reserved local-detail block for Accounts payable represents amounts owed to vendors for goods and services received but not yet paid, typically supported by an accounts payable subledger.
Accounting standard: Use for additional Accounts payable is a liability for unpaid obligations to vendors arising from purchases and contracts. Recognition and timing follow the applicable measurement focus and accrual basis for the fund type.
Accounting note: Tie to AP aging at period end. Ensure cut‑off: record liabilities when goods/services are received, not when invoices are paid. Clear stale items and investigate credit balances.
Reporting note: Posting here should correspond to expense objects 4000–7999. Do not net payables against expenses unless explicitly allowed by policy.
Examples: Vendor invoices approved but unpaid; utility power bill received but unpaid; contractor progress payment payable.
Do not use for: Accrued payroll and benefits (use 2010); interfund payables (use 2030).

Where it reports on the Cities FTR

Fund type	FTR line
Governmental funds	Form 37 R19 Accounts PayableGEN_ACCT_PAYABLE Column for the fund's type (general, special revenue, capital projects, debt service, permanent).
Government-wide ledger (980)	Not reported. Current liabilities of governmental activities are not reported on form 40.
Enterprise funds (water example)	Form 38 R32 Accounts PayableENT_ACCT_PAYABLE Enterprise or internal service column.
Internal service funds	Form 38 R32 Accounts PayableINT_SERV_ACCT_PAYABLE Enterprise or internal service column.
Fiduciary funds (pension trust example)	Form 39 R22 Accounts PayablePEN_OTHER_EE_BEN_TRUST_ACCT_PAYABLE 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.