Deferred Inflows of Resources · Deferred Inflows of Resources
2810 Deferred Inflows — OPEB
Since 2026.10
- What it is
- Retiree health (OPEB) amounts that will reduce expense in future periods.
- Accounting standard
- GASB 75.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 40 R41 Deferred inflows: Related to OPEBINFLOWS_REL_OPEB Government-wide item; record in the conversion ledger (980). |
| Government-wide ledger (980) | Form 40 R41 Deferred inflows: Related to OPEBINFLOWS_REL_OPEB Government-wide item; record in the conversion ledger (980). |
| Enterprise funds (water example) | Form 38 R62.5 Related to OPEBENT_INFLOWS_REL_OPEB Enterprise or internal service column. |
| Internal service funds | Form 38 R62.5 Related to OPEBINT_SERV_INFLOWS_REL_OPEB Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R29.5 Related to OPEBPEN_OTHER_EE_BEN_TRUST_REL_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.