Revenues · Enterprise Operating Revenue Detail

3670 Term Endowments Becoming Unrestricted

ProposedSince 2027.03
What it is
Term endowments whose restriction expired during the year.

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsForm 22 R34 Hospital RevenuesFUNC_HOSP_REV
General column when the function is 0000, Functional column otherwise.
Same as 3338.
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 3338.
Internal service fundsForm 03 R02 Charges for ServicesCHRGS_SERV
Same as 3338.
Fiduciary funds (pension trust example)Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR
Column for the trust or custodial fund type.
Same as 3338.

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.