State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7034 – Pension Expense-Governmental Activity

 

Object Type: Non-Cash — None
Reference:
Issue Date: 2014-09-01
Revised Date:

Description


To record pension expense, which is defined by GASB Statement No. 68, in governmental activities in the state's government-wide Statement of Activities. This is a non-cash expense object.



Notes


Restricted for use by Financial Reporting Section of the Comptroller of Public Accounts only.



USAS Values


Appropriation Year 26
USAS Title PENSION EXPENSE-GOVERNMENTAL
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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