Liabilities · Long-Term Liabilities
2290 Deposits & Advances — Noncurrent
Since 2026.10
- What it is
- Deposits and advances not expected to be settled within one year.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R22 Deposits and AdvancesLT_OBLIG_DEPOSIT_ADV Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R22 Deposits and AdvancesLT_OBLIG_DEPOSIT_ADV Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R44 Deposits and AdvancesENT_DEPOSIT_ADV_NET Enterprise or internal service column. |
| Internal service funds | Form 38 R44 Deposits and AdvancesINT_SERV_DEPOSIT_ADV_NET Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R23 Deposits AdvancesPEN_OTHER_EE_BEN_TRUST_DEPOSIT_ADV 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.