Issue Date: 2008-09-01
Revised Date:

Object Type

Non-Cash — USAS Special Accounting Transactions

Reference

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.

Note

USAS Values

Appropriation Year 20
USAS Title NET CHANGE IN POLLUTION REMED OBLIGATION
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE