Liabilities · Long-Term Liabilities
2212 Subscription Liability — Noncurrent
Since 2026.10
- What it is
- GASB 96 subscription principal due after one year.
- Accounting standard
- GASB 96.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R32.6 SBITA LiabilityLT_SBITA_LIABILITY Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R32.6 SBITA LiabilityLT_SBITA_LIABILITY Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R54.6 SBITA LiabilityNON_ENT_SBITA_LIAB Enterprise or internal service column. |
| Internal service funds | Form 38 R54.6 SBITA LiabilityNON_INT_SBITA_LIAB 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.