Glossary
These informational topics are intended for GASB 75 online tools users.
Accrual accounting
Actuarial Accrued Liability (AAL)
Actuarial assumptions
Active employee
Actual contribution
Actuarial cost methods
Actuarial gain
Actuarial loss
Actuarial present value
Actuarial valuation
Actuarial Value of Assets (AVA)
Advance funding
Agent employer plan
Agent multiple-employer plan
Alternative Measurement Method (AMM)
Amortization method
Amortization payment
Annual OPEB cost
Annual Required Contribution (ARC)
Assets
Actuarial Accrued Liability (AAL)
Actuarial assumptions
Active employee
Actual contribution
Actuarial cost methods
Actuarial gain
Actuarial loss
Actuarial present value
Actuarial valuation
Actuarial Value of Assets (AVA)
Advance funding
Agent employer plan
Agent multiple-employer plan
Alternative Measurement Method (AMM)
Amortization method
Amortization payment
Annual OPEB cost
Annual Required Contribution (ARC)
Assets
Embedded benefits
Employer contribution
Expected payroll growth rate
Experience gain
Experience loss
Employer contribution
Expected payroll growth rate
Experience gain
Experience loss
Financial Accounting Standards Board (FASB)
Fixed dollar contribution strategy
Fixed percentage contribution strategy
Funded ratio
Future value
Fixed dollar contribution strategy
Fixed percentage contribution strategy
Funded ratio
Future value
GASB 75 valuation
GASBhelp
Generally Accepted Accounting Principles (GAAP)
Government Accounting Standards Board (GASB)
GASB 74
GASB 75
GASBhelp
Generally Accepted Accounting Principles (GAAP)
Government Accounting Standards Board (GASB)
GASB 74
GASB 75
Implicit rate subsidy
Indemnity plan
Insured benefit
Interest on net OPEB obligation
Investment return assumption
Irrevocable contribution
Indemnity plan
Insured benefit
Interest on net OPEB obligation
Investment return assumption
Irrevocable contribution
Level dollar amortization method
Level percentage of payroll amortization method
Life insurance
Long-term care
Long-term inflation rate
Level percentage of payroll amortization method
Life insurance
Long-term care
Long-term inflation rate
OPEB assets
OPEB cost
OPEB eligible employees
OPEB liability
OPEB plan
OPEB trust
Other post-employment benefits (OPEB)
OPEB cost
OPEB eligible employees
OPEB liability
OPEB plan
OPEB trust
Other post-employment benefits (OPEB)
Premium effective date
Payroll growth rate
Pre-Medicare-eligible retiree
Pay-as-you-go funding
Pension benefits
Pharmacy coverage
Plan assets
Plan liability
Plan member
Plan sponsor
Point of Service (POS)
Post-employment
Preferred provider organization (PPO)
Prefund
Premium
Projected benefits
Public employer
Payroll growth rate
Pre-Medicare-eligible retiree
Pay-as-you-go funding
Pension benefits
Pharmacy coverage
Plan assets
Plan liability
Plan member
Plan sponsor
Point of Service (POS)
Post-employment
Preferred provider organization (PPO)
Prefund
Premium
Projected benefits
Public employer
