Issue Date: 2007-09-01
Revised Date:

Object Type

Non-Cash — USAS Special Accounting Transactions

Reference

Description

This code is used to record the net changes in the pension and/or OPEB (Other Post-Employment Benefit) obligations. This code is for use by agencies administering pension and/or OPEB plans to record non-cash entries for financial reporting purposes.

Note

RESTRICTED: May only be used by Teacher Retirement System, Agency 323, Firefighter's Pension Commissioner, Agency 325, Employees Retirement System, Agency 327, Texas A&M University System-Consolidated CAFR (financial reporting agency), Agency 798, and University of Texas System Consolidated CAFR (financial reporting unit), Agency 799.

USAS Values

Appropriation Year 20
USAS Title INC/DEC IN NET PENSION/OPEB OBLIGATIONS
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE