Deferred Inflows of Resources · Deferred Inflows of Resources
2850 Deferred Inflows — Other
Since 2026.10
- What it is
- Deferred inflows of resources not listed above: amounts received or recognized that belong to a later period.
- Accounting standard
- GASB 63 and 65.
- Examples
- Deferred amounts on a refunding that produced a gain.
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 R43 Deferred inflows: Other Deferred Inflows of ResourcesOTHER_DEFER_INFLOW_RES |
| 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.