Liabilities · Current Liabilities
2190 Other Current Liabilities
Since 2026.10
- What it is
- Current liabilities that do not fit another code.
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.