Capital Outlay · Capital Outlay Contra — Land
6190-6199 Capital Outlay Contra - Land
Reserved range for local detail codesSince 2026.03
- What it is
- Contra capital outlay - land is used to reverse or reclassify land outlay entries while preserving the original detailed expenditure coding.
- Accounting note
- Use for capitalization adjustments, error corrections, or reclasses tied back to original 6000-6189 land detail.
- Reporting note
- Report as negative capital outlay - land when included in expenditure reporting.
- Examples
- Reverse land acquisition journal; reclass land outlay to balance sheet asset schedule.
- Do not use for
- Do not use as a generic clearing account for non-land transactions.
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.