Liabilities · Current Liabilities
2100 Contracts & Retainage Payable
Since 2026.10
- What it is
- Amounts owed to contractors, including retention withheld on construction contracts.
- Examples
- Five percent retention withheld on a street contract.
- Do not use for
- Ordinary vendor invoices (2000).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R20 Contracts Retainage PayableGEN_CONT_RETAIN_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 R33 Contracts and Retainage PayableENT_CONT_RETAIN_PAYABLE Enterprise or internal service column. |
| Internal service funds | Form 38 R33 Contracts and Retainage PayableINT_SERV_CONT_RETAIN_PAYABLE 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.