Liabilities · Long-Term Liabilities
2204 Other Bonds
Since 2026.10
- What it is
- Bonds not classified above.
- Examples
- Lease revenue bonds; assessment bonds where the agency is obligated.
- Do not use for
- Conduit debt the agency is not obligated to repay (not recorded).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R27 Other BondsLT_OBLIG_OTHER_BOND Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R27 Other BondsLT_OBLIG_OTHER_BOND Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R49 Other BondsENT_OTHER_BOND Enterprise or internal service column. |
| Internal service funds | Form 38 R49 Other BondsINT_SERV_OTHER_BOND Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R24.7 Other Long Term LiabilitiesPEN_OTHER_EE_BEN_TRUST_OTHR_LT_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.