Deferred Inflows of Resources · Deferred Inflows of Resources

2860-2899 Deferred Inflows – Local Detail

Reserved range for local detail codesSince 2026.10
What it is
Reserved local-detail block for deferred inflows.

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsForm 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 fundsForm 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.