Revenues · Enterprise Operating Revenue Detail
3600 Utility Charges — Residential
ProposedSince 2027.03
- What it is
- Charges to residential customers inside the agency's boundaries for water, electricity, gas, sewer, or solid waste collection.
- Accounting standard
- The fund decides the utility: water (fund 510) reports on the water form, electric (540) on the electric form, and so on.
- Examples
- Monthly residential water bills; residential refuse collection fees.
- Do not use for
- Connection fees (3312, 3314); charges to customers outside the boundaries (3604).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 22 R41 Other Charges for Current Services (Specify)FUNC_OTHER_CHAR_CURR_SERV General column when the function is 0000, Functional column otherwise. Same as 3310. Line by function (6)
|
| 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 R01 Residential (within boundaries)WITHIN_RESIDENTIAL |
| Internal service funds | Form 03 R02 Charges for ServicesCHRGS_SERV Same as 3310. |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type. Same as 3310. |
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.