Capital Outlay · Capital Outlay — Other/Detail
6800-6989 Capital Outlay - Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for capital outlay. Use for CIP components, specialized asset classes, or project phases while preserving rollups.
- Accounting note
- Define local capital objects by project type or asset component such as design, construction, and inspection. Ensure reconciliation to CIP and asset additions.
- Reporting note
- Roll up to capital outlay - local detail in reporting.
- Examples
- CIP design costs; construction management; specialized infrastructure components.
- Do not use for
- Operating repairs and maintenance; debt service payments.
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 R17 Other Capital OutlayOTHR_CAP_OUTLAY | |
| 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.