Revenues · Enterprise Operating Revenue Detail
3623 Ground Leases
ProposedSince 2027.03
- What it is
- Rent for land leased to tenants.
- Accounting standard
- Usually GASB 87 leases.
- Examples
- Ground lease to a fixed-base operator.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 22 R30 Airport RevenuesFUNC_AIRPORT_REV General column when the function is 0000, Functional column otherwise. Same as 3336. |
| 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 R18 Other Operating RevenuesOTHR_OP_REV Same as 3336. |
| Internal service funds | Form 03 R02 Charges for ServicesCHRGS_SERV Same as 3336. |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type. Same as 3336. |
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.