| 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 business-type activities in the state's government-wide Statement of Activities and the proprietary fund operating statement. 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 | 25 |
|---|---|
| USAS Title | PENSION EXPENSE PROPRIETY |
| Object Group | 19 – Financial Reporting (Non Expenditures) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |