Debt Service · Leases, Subscriptions & Other Debt Service

7030 Purchase Agreements — Principal

Since 2026.10
What it is
Principal paid on installment purchase agreements.

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsBy functionForm 28 R02.5 Principal Payments on Lease Obligations (Purchase Agreements)CURR_EXP_LEASE_PRINCI
Current expenditures column.
By major objectForm 29 R11 Principal Payments on Lease Obligations (Purchase Agreements)LEASE_PRINCI
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. Principal payments reduce the liability in proprietary funds.
Internal service fundsNot reported. Principal payments reduce the liability in proprietary funds.
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.