Revenues · Use of Money & Property
3404 Lease Interest Revenue
Since 2026.10
- What it is
- Interest component of GASB 87 lease receipts (lessor).
- Accounting standard
- GASB 87.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 19 R06 Rents Leases and ConcessionsGENREV_RENT_CONCESS 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 funds | Form 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.