Deferred Outflows of Resources · Deferred Outflows of Resources
1900 Deferred Outflows — Pension
Since 2026.10
- What it is
- Pension amounts that will be recognized as expense in future periods.
- Accounting standard
- GASB 68: contributions after the measurement date, experience losses, and assumption changes being amortized.
- Examples
- Employer contributions paid between the measurement date and fiscal year end.
- Do not use for
- Pension expense of the current year.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R16 Deferred outflows: Related to PensionsOUTFLOWS_REL_PENSION Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R16 Deferred outflows: Related to PensionsOUTFLOWS_REL_PENSION Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R28 Related to PensionsENT_REL_PENSION_DEFER_OUTFLOW Enterprise or internal service column. |
| Internal service funds | Form 38 R28 Related to PensionsINT_SERV_REL_PENSION_DEFER_OUTFLOW Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R20 Related to PensionsPEN_OTHER_EE_BEN_TRUST_REL_PENS_ASSET 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.