Debt Service · Debt Service — Other/Detail
7080-7989 Debt Service – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for debt service. Use to identify payments by debt issue or financing type while preserving rollups.
- Accounting note
- Define local objects for specific bond issues/loans/leases (principal vs interest) if detailed reporting is needed.
- Examples
- Specific bond series principal; lease interest; short-term note payments.
- Do not use for
- Do not use for new debt proceeds (often other financing sources/uses).
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.