Issue Date: 2018-09-01
Revised Date:

Object Type

Non-Cash — None

Reference

Description

OPEB contributions and benefit payments made by state agencies after the measurement date for net OPEB liability are recorded and reported as deferred outflows of resources related to OPEB in accordance with GASB Statement No. 75. As such, this account is used to offset OPEB contributions in the journal entry to reclassify to OPEB deferred outflows.

Note

RESTRICTED: This code is restricted for use by the Financial Reporting Section of the Comptroller's Office (902) only for OPEB reporting in the statewide Comprehensive Annual Financial Report.

USAS Values

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