Liabilities · Current Liabilities
2011-2019 Accrued Payroll & Benefits – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for Accrued payroll and benefits represent wages and related employer obligations earned by employees but not yet paid, including employer payroll taxes and benefit accruals tied to the payroll cycle.
- Accounting standard
- Use for additional Accrued payroll liabilities arise from services already rendered by employees. Benefit-related accruals should follow applicable recognition guidance (e.g., compensated absences may be long‑term depending on expected payout timing).
- Accounting note
- Maintain a payroll accrual worksheet (days worked but unpaid, benefits, payroll taxes). Reconcile to payroll registers and subsequent disbursements.
- Reporting note
- Use for routine payroll cycle accruals. For long‑term compensated absences or actuarial liabilities, use the long‑term liability objects (2200–2230) and/or reserved block as defined.
- Examples
- End-of-period payroll accrual; employer retirement contributions payable; payroll tax payable tied to accrued wages.
- Do not use for
- Vendor invoices (2000); long‑term compensated absences and actuarial obligations (long‑term liability objects).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R27 Other Liabilities 1GEN_OTHER_LIAB1 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 R41 Other Current Liabilities 1ENT_OTHER_CURR_LIAB1 Enterprise or internal service column. |
| Internal service funds | Form 38 R41 Other Current Liabilities 1INT_SERV_OTHER_CURR_LIAB1 Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R23.5 Other Current LiabilitiesPEN_OTHER_EE_BEN_TRUST_OTHR_CURR_LIAB 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.