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