Fund Balance / Net Position · Fund Balance / Net Position
2970 Net Position — Restricted
Since 2026.10
- What it is
- Net position restricted by creditors, grantors, laws, or enabling legislation (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 R68 RestrictedENT_RETRICTED Enterprise or internal service column. |
| Enterprise form net positionForm 12 R80 RestrictedRESTRICTED_NET_POSIT | |
| Internal service funds | Form 38 R68 RestrictedINT_SERV_RETRICTED Enterprise or internal service column. |
| Enterprise form net positionForm 03 R34 RestrictedRESTRICTED_NET_POSIT | |
| 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.