Debt Service · Leases, Subscriptions & Other Debt Service
7040 Short-Term Notes & Warrants — Principal & Interest
Since 2026.10
- What it is
- Payments on short-term notes and registered warrants.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | By functionForm 28 R03 Principal Interest on Short Term Notes WarrantsCURR_EXP_PRINC_INTEREST_ST_NOTE_WARRANT Current expenditures column. |
| By major objectForm 29 R11.5 Principal and Interest on Short Term Notes and WarrantsPRINC_INTEREST_NOTE_WARRANT | |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R62 Other Nonoperating ExpensesOTHR_NONOP_EXP Review: interest on short-term notes may belong on Interest Expense. |
| Internal service funds | Form 03 R19 Other Nonoperating ExpensesOTHR_NONOP_EXP Review: interest on short-term notes may belong on Interest Expense. |
| 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.