Revenues · Enterprise Operating Revenue Detail

3601 Utility Charges — Business

ProposedSince 2027.03

What it is: Charges to commercial customers inside the boundaries: offices, stores, apartments, hotels, service stations.
Accounting standard: Electric and gas forms combine business and industrial on one line.
Examples: Commercial water accounts; commercial refuse collection.
Do not use for: Industrial customers (3602).

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) 0000 All Functions / Unspecified (Silent Default): Form 22 R41 Other Charges for Current Services (Specify) 7100 Water: Form 22 R26 Water Service Charges 7200 Sewers: Form 22 R13 Sewer Service Charges 7300 Solid Waste: Form 22 R15 Solid Waste Revenues 7400 Electric: Form 22 R28 Electric Revenues 7500 Gas: Form 22 R29 Gas Revenues
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 R02 Business (within boundaries)WITHIN_BUSINESS
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.