Assets · Noncurrent Assets
1350 Net Pension Asset
Since 2026.10
- What it is
- Plan net position in excess of the total pension liability.
- Accounting standard
- GASB 68. Reported in the government-wide ledger and proprietary funds only.
- Examples
- An overfunded single-employer or agent plan.
- Do not use for
- Net pension liability (2231).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R10 Net Pension AssetNET_PENSION_ASSET Review: the LGRS catalog marks this row as calculated; confirm whether the value is entered or derived. |
| Government-wide ledger (980) | Form 40 R10 Net Pension AssetNET_PENSION_ASSET Review: the LGRS catalog marks this row as calculated; confirm whether the value is entered or derived. |
| Enterprise funds (water example) | Form 38 R23.5 Net Pension AssetENT_NET_PENSION_ASSET Enterprise or internal service column. |
| Internal service funds | Form 38 R23.5 Net Pension AssetINT_SERV_NET_PENSION_ASSET Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R15.7 Net Pension AssetPEN_OTHER_EE_BEN_TRUST_NET_PENS_ASSETS Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.