Issue Date: 2014-09-01
Revised Date:

Object Type

Non-Cash — None

Reference

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.

Note

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

USAS Values

Appropriation Year 20
USAS Title PENSION EXPENSE-GOVERNMENTAL
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE