Liabilities · Long-Term Liabilities
2205 Unamortized Bond Premium / (Discount)
Since 2026.10
- What it is
- Premium or discount on bonds issued, amortized over the life of the bonds.
- Accounting standard
- Reported with the related debt.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R27 Other BondsLT_OBLIG_OTHER_BOND Review: premium/discount reports with the related debt. |
| Government-wide ledger (980) | Form 40 R27 Other BondsLT_OBLIG_OTHER_BOND Review: premium/discount reports with the related debt. |
| 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.