Revenues · Use of Money & Property

3403 Royalties

Since 2026.10
What it is
Royalties from natural resources or intellectual property.

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsForm 19 R07 RoyaltiesGENREV_ROYALTIES
General column when the function is 0000, Functional column otherwise.
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 R39 Rents Leases Concessions and RoyaltiesRENTS_LEASES_FRANCHISES
Internal service fundsForm 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV
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.