Liabilities · Long-Term Liabilities
2233-2239 Pension & OPEB Liabilities – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block (for example, separate plans).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R34 Net Pension LiabilityLT_OBLIG_NET_PENSION_LIAB Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R34 Net Pension LiabilityLT_OBLIG_NET_PENSION_LIAB Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R56 Net Pension LiabilityENT_NET_PENSION_LIAB Enterprise or internal service column. |
| Internal service funds | Form 38 R56 Net Pension LiabilityINT_SERV_NET_PENSION_LIAB Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R24.7 Other Long Term LiabilitiesPEN_OTHER_EE_BEN_TRUST_OTHR_LT_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.