Deferred Outflows of Resources · Deferred Outflows of Resources
1910 Deferred Outflows — OPEB
Since 2026.10
- What it is
- Retiree health (OPEB) amounts that will be recognized as expense in future periods.
- Accounting standard
- GASB 75.
- Examples
- OPEB contributions after the measurement date.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R17 Deferred outflows: Related to OPEBOUTFLOWS_REL_OPEB Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R17 Deferred outflows: Related to OPEBOUTFLOWS_REL_OPEB Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R28.5 Related to OPEBENT_OUTFLOWS_REL_OPEB Enterprise or internal service column. |
| Internal service funds | Form 38 R28.5 Related to OPEBINT_SERV_OUTFLOWS_REL_OPEB Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R20.5 Related to OPEBPEN_OTHER_EE_BEN_TRUST_REL_OPEB_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.