Materials & Services · Depreciation & Amortization
5300 Depreciation Expense
Since 2026.10
- What it is
- Periodic allocation of the cost of tangible capital assets.
- Accounting standard
- Proprietary funds and the government-wide ledger only.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | By functionNot reported. Depreciation, amortization, and nonoperating losses are not recorded in governmental funds. |
| By major objectNot reported. Depreciation, amortization, and nonoperating losses are not recorded in governmental funds. | |
| 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 R34 Depreciation and Amortization ExpensesDEPR_AMORT_EXP |
| Internal service funds | Form 03 R09 Depreciation and Amortization ExpensesDEPR_AMORT_EXP |
| Fiduciary funds (pension trust example) | Form 30.5 R24 Other DeductionsPEN_DEDUCT_OTHR 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.