Other Financing Sources/Uses · Proceeds of Debt
8021 Proceeds — Construction Financing & Other Long-Term Debt
Since 2026.10
- What it is
- Proceeds of loans, notes, and construction financing.
- Examples
- State Revolving Fund loan draws in a governmental fund.
- Do not use for
- Bond and COP proceeds (8020).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 30 R03 Construction Financing and Other Long Term DebtOTHER_LT_DEBT_PROCEEDS |
| 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. Debt proceeds and asset sale proceeds are balance sheet items in proprietary funds; report gains or losses instead. |
| Internal service funds | Not reported. Debt proceeds and asset sale proceeds are balance sheet items in proprietary funds; report gains or losses instead. |
| Fiduciary funds (pension trust example) | Not reported. Other financing sources are not used in fiduciary funds; review. |
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.