Deferred Inflows of Resources · Deferred Inflows of Resources
2830 Deferred Inflows — Leases
Since 2026.10
- What it is
- Lease receipts recognized as revenue over the lease term (lessor).
- Accounting standard
- GASB 87.
- Examples
- Offset to leases receivable (1181, 1300).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R31 Deferred Inflows of ResourcesGEN_DEFER_INFLOW_RES Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Form 40 R42.5 Deferred inflows: Related to LeasesINFLOWS_REL_LEASE |
| Enterprise funds (water example) | Form 38 R62.7 Related to LeasesENT_INFLOWS_REL_LEASES Enterprise or internal service column. |
| Internal service funds | Form 38 R62.7 Related to LeasesINT_SERV_INFLOWS_REL_LEASES Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R29.7 Other Deferred Inflows of ResourcesPEN_OTHER_EE_BEN_TRUST_OTHR_DEFER_INFLOW 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.