State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7860 – Net Change in Pollution Remediation Obligations
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Object Type: Non-Cash — USAS Special Accounting Transactions
Reference:
Issue Date: 2008-09-01
Revised Date:

Description

To record the net changes in pollution remediation obligations. This is a non-cash code used for financial reporting purposes to record the net changes in the pension and/or OPEB (Other Post-Employment Benefit) obligations in accordance with the GASB Statement 49, Accounting and Financial Reporting for Pollution Remediation Obligations.

Notes

USAS Values

Appropriation Year 26
USAS Title NET CHANGE IN POLLUTION REMED OBLIGATION
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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