Other Financing Sources/Uses · Other Financing — Other/Detail
8600 Special Items
Since 2026.10
- What it is
- Significant transactions within management's control that are unusual or infrequent.
- Accounting standard
- GASB 34.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 30 R15 Special ItemSPECIAL_ITEM |
| 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 R73.5 Special ItemSPECIAL_ITEM |
| Internal service funds | Form 03 R27.5 Special ItemSPECIAL_ITEM |
| 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.