Liabilities · Current Liabilities
2172 Subscription Liability — Due Within One Year
Since 2026.10
- What it is
- GASB 96 subscription principal due within one year.
- Accounting standard
- GASB 96.
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). Matured compensated absences and debt due are other liabilities in governmental funds. |
| Government-wide ledger (980) | Form 40 R32.6 SBITA LiabilityLT_SBITA_LIABILITY |
| Enterprise funds (water example) | Form 38 R39.2 SBITA LiabilityENT_SBITA_LIAB Enterprise or internal service column. |
| Internal service funds | Form 38 R39.2 SBITA LiabilityINT_SERV_SBITA_LIAB 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.