Fund Balance / Net Position · Fund Balance / Net Position
2960 Net Position — Net Investment in Capital Assets
Since 2026.10
- What it is
- Capital assets net of depreciation, less related debt (proprietary funds and government-wide).
- Accounting standard
- GASB 63.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Not reported. Net position codes are for proprietary funds and the government-wide ledger; use fund balance codes. |
| Government-wide ledger (980) | Not reported. Net position of governmental activities is not reported on form 40. |
| Enterprise funds (water example) | Form 38 R67 Net Investment in Capital AssetsENT_NET_INVEST_CAP_ASSET Enterprise or internal service column. |
| Enterprise form net positionForm 12 R81 UnrestrictedUNRESTRICTED_NET_POSIT Review: LGRS calculates net investment in capital assets on this form; confirm how the ledger balance should be entered. | |
| Internal service funds | Form 38 R67 Net Investment in Capital AssetsINT_SERV_NET_INVEST_CAP_ASSET Enterprise or internal service column. |
| Enterprise form net positionForm 03 R35 UnrestrictedUNRESTRICTED_NET_POSIT Review: LGRS calculates net investment in capital assets on this form; confirm how the ledger balance should be entered. | |
| Fiduciary funds (pension trust example) | Form 39 R31 Pension Other Employee BenefitsPEN_OTHER_EE_BEN_TRUST_PEN_OTHER_EE_BEN 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.