Other Financing Sources/Uses · Other Financing — Other/Detail
8540 Premium on Bonds Issued
Since 2026.10
- What it is
- The amount above face value an investor pays for the agency's bonds, recorded as an other financing source in governmental funds.
- Examples
- A premium received when bonds sell above par.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 30 R05 Premium on Bonds IssuedPREMIUM_BOND_ISSUED |
| 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. Other financing sources are not used in proprietary funds; review. |
| Internal service funds | Not reported. Other financing sources are not used in proprietary funds; review. |
| 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.