Liabilities · Current Liabilities
2130 Deposits & Advances
Since 2026.10
- What it is
- Deposits held for others and amounts received before they are earned.
- Examples
- Developer deposits; utility customer deposits; grant funds received in advance.
- Do not use for
- Unavailable revenue in governmental funds (2840).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R25 Deposits AdvancesGEN_DEPOSIT_ADV 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 R37 Deposits and AdvancesENT_DEPOSIT_ADV Enterprise or internal service column. |
| Internal service funds | Form 38 R37 Deposits and AdvancesINT_SERV_DEPOSIT_ADV Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R23 Deposits AdvancesPEN_OTHER_EE_BEN_TRUST_DEPOSIT_ADV 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.