Materials & Services · Operating Contra

5990-5999 Operating Expense Contra - Local Detail

Reserved range for local detail codesSince 2026.03

What it is: Operating expense contra objects reverse or reclassify nonpayroll operating expenses without losing the original detailed expenditure coding.
Accounting note: Use for prepaid adjustments, inventory reclasses, internal reallocations, grant cost transfers, and error corrections tied back to original operating expense lines.
Reporting note: Report as negative operating expense where included in expenditure reporting.
Examples: Reclass supplies to inventory; reverse miscoded contract services; move costs between grant and nongrant activity.
Do not use for: Do not use as a general suspense or clearing block.

Where it reports on the Cities FTR

Fund type	FTR line
Governmental funds	By functionThe line depends on the function code (forms 24-28). See each function's line.
	By major objectForm 29 R07 Other Operating ExpendituresOTHR_OP_EXP
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 R35 Other Operating ExpensesOTHR_OP_EXP Line by function (10) 0000 All Functions / Unspecified (Silent Default): Form 12 R35 Other Operating Expenses 7110 Water Supply: Form 12 R20 Water Supply 7111 Water Purchases: Form 12 R21 Water Purchases 7112 Groundwater Replenishment: Form 12 R22 Groundwater Replenishment 7119 Other Water Supply: Form 12 R23 Other Water Supply Expenses 7120 Water Pumping: Form 12 R24 Pumping 7130 Water Treatment: Form 12 R25 Treatment 7140 Water Transmission and Distribution: Form 12 R26 Transmission and Distribution 7150 Water Customer Accounting and Collection: Form 12 R28 Customer Accounting and Collection 7160 Water Sales Promotion and Conservation: Form 12 R29 Sales Promotion
Internal service funds	Form 03 R10 Other Operating ExpensesOTHR_OP_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.