Revenues · Miscellaneous / Other
3431-3499 Other Revenues – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for additional miscellaneous revenue sources while preserving rollups to the FTR miscellaneous category.
- Accounting note
- Use for recurring miscellaneous revenues that benefit from separate tracking but do not fit other categories.
- Examples
- Cost recoveries; rebates; specific reimbursements not intergovernmental.
- Do not use for
- Do not use as a dumping ground for taxes/fees/grants.
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.