Liabilities · Current Liabilities
2181-2189 Suspense / Clearing - Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Liability suspense used when cash is received prior to revenue determination.
- Accounting standard
- Consistent with GASB guidance on deferred inflows and unearned revenues.
- Accounting note
- Cleared to revenue or refunded once source is identified.
- Reporting note
- Common in utilities, taxes, grants, and fines reporting.
- Examples
- Unknown EFT deposits; advance payments pending billing.
- Do not use for
- Not a substitute for deferred revenue classification.
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) | Not reported. Current liabilities of governmental activities are not reported on form 40. |
| Enterprise funds (water example) | Form 38 R42 Other Current Liabilities 2ENT_OTHER_CURR_LIAB2 Enterprise or internal service column. |
| Internal service funds | Form 38 R42 Other Current Liabilities 2INT_SERV_OTHER_CURR_LIAB2 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.