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 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: This code is restricted for use by University of Texas System-CAFR Reporting (799), A&M System-CAFR Reporting (798) Accounting Staff and Financial Reporting Section of the Comptroller of Public Accounts (902) only.

USAS Values

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