Revenues · Licenses/Permits/Fees/Fines
3110 Development & Impact Fees
Since 2026.03
- What it is
- Development and impact fees include fees imposed on development to mitigate impacts or fund infrastructure, often subject to legal restrictions and reporting.
- Accounting standard
- Impact fees are typically nonexchange or exchange-like depending on structure; recognize when the underlying event occurs and eligibility requirements are met. Restrictions should be reflected in equity (2910) where applicable.
- Accounting note
- Track by fee program (FEE_TYPE). Maintain nexus documentation, fee program schedules, and restricted balances.
- Examples
- Traffic impact fees; parks impact fees; sewer connection fees (impact component).
- Do not use for
- Charges for services for utilities (3300–3399) unless specifically impact-based.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 23 R01 Development Impact FeesGENREV_DEV_IMP_FEE General column when the function is 0000, Functional column otherwise. Development impact fees report on the miscellaneous revenue form, not licenses and permits. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R67 Capital contributions: Connection Fees (Capital)CONNECT_FEES_CAP_CONTRIB Impact fees in a proprietary fund are capital contributions. |
| Internal service funds | Form 03 R24 Other Capital ContributionsOTHR_CAP_CONTRIB Impact fees in a proprietary fund are capital contributions. |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR 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.