Transportation Planning Agencies' Net Other Postemployment Benefit Asset and Liability for Fiscal Years 2017-18 to 2019-20

bythenumbers.sco.ca.gov | Last Updated 28 Oct 2021

Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.

Tags: transportation, net other postemployment benefit asset and liability

This dataset has the following 10 columns:

Column NameAPI Column NameData TypeSample Values
Entity Nameentity_nametext
Fiscal Yearfiscal_yearnumber
Governmental Funds (Net OPEB Asset) $governmental_funds_net_opebnumber
Governmental Funds (Net OPEB Liability) $governmental_funds_net_opeb_1number
Enterprise Funds (Net OPEB Asset) $enterprise_funds_net_opebtext
Enterprise Funds (Net OPEB Liability) $enterprise_funds_net_opeb_1number
Fiduciary Funds (Net OPEB Asset)$fiduciary_funds_net_opebtext
Fiduciary Funds (Net OPEB Liability)$fiduciary_funds_net_opeb_1text
Total Net OPEB Asset $total_net_pension_assetnumber
Total Net OPEB Liability $total_net_pension_liabilitynumber