Revenues · Capital Contributions
3530 Capital Connection & Capacity Fees
Since 2026.10
- What it is
- Connection and capacity fees restricted to capital.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 23 R01 Development Impact FeesGENREV_DEV_IMP_FEE 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 R67 Capital contributions: Connection Fees (Capital)CONNECT_FEES_CAP_CONTRIB |
| Internal service funds | Form 03 R24 Other Capital ContributionsOTHR_CAP_CONTRIB |
| 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.