| Issue Date: | 2007-09-01 |
|---|---|
| Revised Date: | 2021-09-01 |
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 ACFR (financial reporting agency), Agency 798, and University of Texas System Consolidated ACFR (financial reporting unit), Agency 799.
USAS Values
| Appropriation Year | 25 |
|---|---|
| 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 |