Issue Date: 2018-09-01
Revised Date:

Object Type

Non-Cash — None

Reference

Description

To record OPEB expense, which is defined by GASB Statement No. 75, in governmental activities in the state's government-wide Statement of Activities. This is a non-cash expense object.

Note

RESTRICTED: This code may be used only by the Financial Reporting Section of the Comptroller's office (902)

USAS Values

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