Revenues · Capital Contributions
3540 Contributed Capital Assets
Since 2026.10
- What it is
- Capital assets donated by developers or others.
- Accounting standard
- Governmental funds do not record noncash contributed assets.
- Examples
- Water mains and streets dedicated by a developer.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Not reported. Governmental funds do not record noncash contributed assets; report them in the government-wide ledger. |
| 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 R70 Other Capital ContributionsOTHR_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.