Capital Outlay · Buildings
6200-6389 Capital Outlay - Buildings
Reserved range for local detail codesSince 2026.03
- What it is
- Capital outlay - buildings includes acquisition, construction, and major improvements to buildings.
- Accounting note
- Track project costs and capitalization eligibility. Coordinate with asset register additions. Use detailed local objects in 6200-6389 for phase or component detail.
- Reporting note
- Roll up to capital outlay - buildings in reporting.
- Examples
- Building construction; major remodel; HVAC replacement if capitalized; componentized building improvements.
- Do not use for
- Routine repairs and 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 R15 Buildings and ImprovementsBLDG_IMPROV | |
| 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.