Deferred Inflows of Resources · Deferred Inflows of Resources
2840 Deferred Inflows — Unavailable Revenue
Since 2026.10
- What it is
- Revenue that is measurable but not collected soon enough to pay current bills (governmental funds only).
- Accounting standard
- Modified accrual availability criterion; eliminated in the government-wide ledger.
- Examples
- Grant reimbursements received more than 60 days after year end; delinquent taxes.
- Do not use for
- Cash received before it is earned (2130).
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) | Not reported. Unavailable revenue is eliminated in the government-wide ledger. |
| Enterprise funds (water example) | Form 38 R63 Other Deferred Inflows of ResourcesENT_OTHER_DEFER_INFLOW_RES Enterprise or internal service column. |
| Internal service funds | Form 38 R63 Other Deferred Inflows of ResourcesINT_SERV_OTHER_DEFER_INFLOW_RES 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.