Revenues · Miscellaneous / Other
3430 Gain on Disposal of Capital Assets
Since 2026.10
- What it is
- Gain when capital assets are sold for more than book value (proprietary funds and government-wide).
- Accounting standard
- Governmental funds report sale proceeds as other financing sources (8030).
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. Governmental funds normally report sale proceeds (8030), not gains. |
| 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 R57 Gain on Disposal of Capital AssetsGAIN_DISP_CAP_ASSET |
| Internal service funds | Form 03 R14 Gain on Disposal of Capital AssetsGAIN_DISP_CAP_ASSET |
| 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.