About this Dataset

Special Districts' Net Other Postemployment Benefit Asset And Liability For Fiscal Years 2017-18 To 2019-20

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: 2023-07-29T02:03:59.374226
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 Years 2017-18 To 2019-20

@usgov.ca_gov_special_districts_net_other_postemployment_bene_dedcab42.special_districts_net_other_postemployment_benefit_ass_2e706d5c

138.69 kB
15,616 rows
12 columns

CREATE TABLE special_districts_net_other_postemployment_benefit_ass_2e706d5c (
  "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) $,
  "intenal_service_funds_net_opeb_asset" VARCHAR  -- Intenal Service Funds (Net OPEB Asset) $,
  "intenal_service_funds_net_opeb_liability" DOUBLE  -- Intenal Service Funds (Net OPEB Liability) $,
  "fiduciary_funds_net_opeb_asset" VARCHAR  -- Fiduciary Funds (Net OPEB Asset)$,
  "fiduciary_funds_net_opeb_liability" VARCHAR  -- Fiduciary Funds (Net OPEB Liability)$,
  "total_net_opeb_asset" DOUBLE  -- Total Net OPEB Asset $,
  "total_net_opeb_liability" DOUBLE  -- Total Net OPEB Liability $
);