Liabilities · Current Liabilities
2140 Advances from Other Funds
Since 2026.10
- What it is
- Long-term loans received from another fund of the same agency.
- Examples
- An enterprise fund repaying a multi-year general fund loan.
- Do not use for
- Short-term due to other funds (2030).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R24 Advances from Other FundsGEN_ADV_FR_OTHER_FUND 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 R58 Other Noncurrent Liabilities 1ENT_OTHER_NONCURR_LIAB1 Enterprise or internal service column. |
| Internal service funds | Form 38 R58 Other Noncurrent Liabilities 1INT_SERV_OTHER_NONCURR_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.