State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7054 – OPEB Expense-Governmental Activity

 

Object Type: Non-Cash — None
Reference:
Issue Date: 2018-09-01
Revised Date:

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.



Notes


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



USAS Values


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



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