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Qipu

Unearned Revenue-Chgs for Svcs

A spending category in the City’s payment ledger

In FY2026, San Francisco paid $194.2M for unearned revenue-chgs for svcs to 33 payees across 7 departments, 1.2% of the year's payments. Source: SF Controller vendor payments (open data).

Ledger lineCode UNEARN_REV_CHGS_SVCS

Balance-sheet and revenue lines that appear in the payments file without being a payment for anything.

$194.2M
paid in FY2026 · 1.2% of the City’s payments that year

Who was paid in FY2026

33 payees, 7 departments.

STATE OF CALIF DEPT OF HEALTH CARE SVCSDPH Public Health$163.1MTHE BANK OF NEW YORK MELLON TRUST CO NAPUC Public Utilities Commsn$21.8M
Single Payment PayeesDPH Public Health$5.3M
BAY AREA WATER SUPPLY & CONSERVE AGENCYPUC Public Utilities Commsn$2.5M
Single Payment PayeesADM GSA - City Administrator$439,432
CALIFORNIA DEPT OF FISH & WILDLIFECAT City Attorney$262,000

27 more not shown.

Spent by year

From FY2018, when the City renumbered its chart of accounts.

'18
'19
'20
'21
'22
'23
'24
'25
'26
'27

Tallest bar — FY2026: $194.2M. Bars are scaled to this category’s own peak year.

Departments in those payments

7 in all; these are the ones above.