Deferred Inflows of Resources · Deferred Inflows of Resources
2820 Deferred Inflows — Debt Refunding
Since 2026.10
- What it is
- Gain on a debt refunding, amortized over the shorter of the old or new debt life.
- Accounting standard
- GASB 65.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R42 Deferred inflows: Related to Debt RefundingINFLOWS_REL_DEBT Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R42 Deferred inflows: Related to Debt RefundingINFLOWS_REL_DEBT Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R62.6 Related to Debt RefundingENT_INFLOWS_REL_DEBT Enterprise or internal service column. |
| Internal service funds | Form 38 R62.6 Related to Debt RefundingINT_SERV_INFLOWS_REL_DEBT Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R29.6 Related to Debt RefundingPEN_OTHER_EE_BEN_TRUST_REL_DEBTFUND_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.