Debt Service · Leases, Subscriptions & Other Debt Service
7070 Other Debt Service Payments
Since 2026.10
- What it is
- Debt service payments not classified above.
- Examples
- Fiscal agent fees; arbitrage rebate payments.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | By functionForm 28 R04 Other Debt Service PaymentsCURR_EXP_OTHER_DEBT_SERV Current expenditures column. |
| By major objectForm 29 R12 Other Debt Service PaymentsOTHR_DEBT_SERV | |
| 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 |
| Internal service funds | Form 03 R19 Other Nonoperating ExpensesOTHR_NONOP_EXP |
| 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.