Revenues · Fiduciary Additions
3694 Securities Lending Income
ProposedSince 2027.03
- What it is
- Gross income from lending securities.
- Accounting standard
- Report the related expense in 5740.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 19 R05 Investment IncomeGENREV_INVEST_EARN General column when the function is 0000, Functional column otherwise. Same as 3401. |
| 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 R38 Investment IncomeINVEST_EARN Same as 3401. |
| Internal service funds | Form 03 R13 Investment IncomeINVEST_EARN Same as 3401. |
| Fiduciary funds (pension trust example) | Form 30.5 R12 Securities Lending IncomePEN_INVEST_SEC_LEND_INC Column for the trust or custodial fund type. |
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.