Deferred Outflows of Deferred Inflows of Plan Name Resources Resources Difference between expected and actual $ $ experiences Net difference between projected and actual $ $ earnings on pension plan investments Changes in assumptions or other inputs $ $ Changes in proportion and differences between contributions and proportionate $ $ share of contributions Contributions subsequent to the $ $ measurement date TOTAL $ $ Deferred Outflows of Deferred Inflows of Plan Name Resources Resources Difference between expected and actual $ $ experiences Net difference between projected and actual $ $ earnings on pension plan investments Changes in assumptions or other inputs $ $ Changes in proportion and differences between contributions and proportionate $ $ share of contributions Contributions subsequent to the $ $ measurement date TOTAL $ $ $________ reported as Deferred Outflows of Resources related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended August 31, 20XY. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year ended PERS 1 SERS 2/3 TRS 1 TRS 2/3 August 31 20XY 20XZ 20XZ 20XZ
Plan Name Deferred Outflows of Resources Deferred Inflows of Resources Difference between expected and actual experiences $ $ Net difference between projected and actual earnings on pension plan investments $ $ Changes in assumptions or other inputs $ $ Changes in proportion and differences between contributions and proportionate share of contributions $ $ Contributions subsequent to the measurement date $ $ TOTAL $ $ Plan Name Deferred Outflows of Resources Deferred Inflows of Resources Difference between expected and actual experiences $ $ Net difference between projected and actual earnings on pension plan investments $ $ Changes in assumptions or other inputs $ $ Changes in proportion and differences between contributions and proportionate share of contributions $ $ Contributions subsequent to the measurement date $ $ TOTAL $ $ $________ reported as Deferred Outflows of Resources related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended August 31, 20XY. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year ended August 31 PERS 1 SERS 2/3 TRS 1 TRS 2/3 20XY 20XZ 20XZ 20XZ
GAAPNotes1617.docx