About this Dataset

Special Districts' Net Other Postemployment Benefit Asset And Liability For Fiscal Year 2020-21

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.
Organization: State of California
Last updated: 2023-07-29T01:11:19.518969
Tags: california-state-controllers-office, net-other-postemployment-benefit-asset-and-liability, opeb, special-districts

Tables

Special Districts' Net Other Postemployment Benefit Asset And Liability For Fiscal Year 2020-21

@usgov.ca_gov_special_districts_net_other_postemployment_bene_a423afc7.special_districts_net_other_postemployment_benefit_ass_612e8e76

105.45 kB
5,179 rows
18 columns

CREATE TABLE special_districts_net_other_postemployment_benefit_ass_612e8e76 (
  "entity_name" VARCHAR,
  "fiscal_year" BIGINT,
  "governmental_funds_net_opeb_asset" DOUBLE  -- Governmental Funds (Net OPEB Asset) $,
  "governmental_funds_net_opeb_liability" DOUBLE  -- Governmental Funds (Net OPEB Liability) $,
  "enterprise_funds_net_opeb_asset" DOUBLE  -- Enterprise Funds (Net OPEB Asset) $,
  "enterprise_funds_net_opeb_liability" DOUBLE  -- Enterprise Funds (Net OPEB Liability) $,
  "internal_service_funds_net_opeb_asset" VARCHAR  -- Internal Service Funds (Net OPEB Asset) $,
  "internal_service_funds_net_opeb_liability" DOUBLE  -- Internal Service Funds (Net OPEB Liability) $,
  "pension_and_oeb_trust_funds_net_opeb_asset" VARCHAR  -- Pension And OEB Trust Funds (Net OPEB Asset) $,
  "pension_and_oeb_trust_funds_net_opeb_liability" VARCHAR  -- Pension And OEB Trust Funds (Net OPEB Liability) $,
  "investment_trust_funds_net_opeb_asset" VARCHAR  -- Investment Trust Funds (Net OPEB Asset) $,
  "investment_trust_funds_net_opeb_liability" VARCHAR  -- Investment Trust Funds (Net OPEB Liability) $,
  "private_purpose_trust_funds_net_opeb_asset" VARCHAR  -- Private Purpose Trust Funds (Net OPEB Asset) $,
  "private_purpose_trust_funds_net_opeb_liability" VARCHAR  -- Private Purpose Trust Funds (Net OPEB Liability) $,
  "custodial_funds_net_opeb_asset" VARCHAR  -- Custodial Funds (Net OPEB Asset) $,
  "custodial_funds_net_opeb_liability" VARCHAR  -- Custodial Funds (Net OPEB Liability) $,
  "total_net_opeb_asset" BIGINT  -- Total Net OPEB Asset $,
  "total_net_opeb_liability" BIGINT  -- Total Net OPEB Liability $
);