Revenues · Enterprise Operating Revenue Detail
3608 Utility Sales — Public Authorities
ProposedSince 2027.03
- What it is
- Sales to other public agencies that use the service themselves (not for resale).
- Accounting standard
- The electric form has its own line; other forms report these with other sales.
- Examples
- Electricity sold to a school district.
- Do not use for
- Sales for resale (3609).
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 R11 Other Water Sales RevenuesOTHR_WATER_SALES_REV Sales to public authorities report as other water sales. |
| 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.