Issue Date: 2018-09-01
Revised Date:

Object Type

Non-Cash — None

Reference

Description

Other post employment benefit (OPEB) contributions/benefit payments made by higher education institutions and agencies with business type activity after the measurement date for net OPEB liability are recorded and reported as deferred outflows of resources related to pensions in accordance with GASB Statement No. 75. As such, this account is used to offset OPEB contributions/benefits in the journal entry to reclassify to OPEB deferred outflows.

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 CONTRIB OFFSET-PROP & BTA
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE