Revenues · Charges for Services
3310 Utility Service Charges
Since 2026.03
- What it is
- Utility service charges include billed charges for water, sewer, solid waste, and other utility services.
- Accounting note
- Tie to utility billing system; consider unbilled revenue accruals for enterprise funds.
- Examples
- Water sales; sewer service charges; refuse service charges.
- Do not use for
- Utility user tax (3020) and impact fees (3110).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 22 R41 Other Charges for Current Services (Specify)FUNC_OTHER_CHAR_CURR_SERV General column when the function is 0000, Functional column otherwise. Refined by function below. Line by function (6)
|
| 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 R11 Other Water Sales RevenuesOTHR_WATER_SALES_REV Use local detail codes that declare R01-R08 to report sales by customer class and location. |
| Internal service funds | Form 03 R02 Charges for ServicesCHRGS_SERV |
| 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.