Revenues · Miscellaneous / Other
3420 Miscellaneous / Other Revenues
Since 2026.03
- What it is
- Miscellaneous revenues include incidental revenues that do not fit other categories. Avoid using this code for material recurring revenue sources—create local objects instead.
- Accounting note
- If a source becomes recurring/material, move it into a dedicated local object in the appropriate range for comparability.
- Examples
- Insurance recoveries; refunds; miscellaneous reimbursements.
- Do not use for
- Regular service charges, taxes, or grant revenues.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 23 R05 Other Miscellaneous Revenues (Specify)GENREV_OTHER_MISC_REV 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 R58 Other Nonoperating RevenuesOTHR_NONOP_REV |
| 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.