Texas Comptroller of Public Accounts
| Object Type: Non-Cash — None |
| Reference: |
| Issue Date: 2018-09-01 |
| Revised Date: 2021-09-01 |
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.
RESTRICTED: This code is restricted for use by University of Texas System-ACFR Reporting (799), A&M System-ACFR Reporting (798) Accounting Staff and Financial Reporting Section of the Comptroller of Public Accounts (902) only.
| Appropriation Year | 26 |
|---|---|
| USAS Title | OPEB EXPENSE PROPRIETY |
| Object Group | 19 – Financial Reporting (Non Expenditures) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |