Liabilities · Long-Term Liabilities
2232 Net OPEB Liability
Since 2026.10
- What it is
- Total retiree health (OPEB) liability in excess of plan net position.
- Accounting standard
- GASB 75.
- Examples
- Unfunded retiree medical benefits.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R35 Net OPEB LiabilityLT_OBLIG_NET_OPEB_LIAB Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R35 Net OPEB LiabilityLT_OBLIG_NET_OPEB_LIAB Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R57 Net OPEB LiabilityENT_NET_OPEB_OBLIG Enterprise or internal service column. |
| Internal service funds | Form 38 R57 Net OPEB LiabilityINT_SERV_NET_OPEB_OBLIG Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R24.6 Net OPEB LiabilityPEN_OTHER_EE_BEN_TRUST_NET_OPEB_LIAB 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.