Capital Outlay · Land
6000-6189 Capital Outlay - Land
Reserved range for local detail codesSince 2026.03
- What it is
- Capital outlay - land includes costs to acquire land and land rights, including purchase price and acquisition-related costs per policy.
- Accounting note
- Use detailed local objects in 6000-6189 to preserve parcel, site, or acquisition-phase detail. Include closing costs where capitalizable. Track by CIP/project where applicable.
- Reporting note
- Roll up to capital outlay - land in reporting.
- Examples
- Land purchase; easements acquisition; right-of-way acquisition; parcel-specific CIP land costs.
- Do not use for
- Land improvements (may be 6400-6589 or 6200-6389 depending on asset type) and routine maintenance.
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 R14 LandLAND | |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Not reported. Capital outlay in a proprietary fund is capitalized, not expensed. |
| Internal service funds | Not reported. Capital outlay in a proprietary fund is capitalized, not expensed. |
| Fiduciary funds (pension trust example) | Not reported. Capital outlay in a fiduciary fund is capitalized. |
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.