219XXX - Other Current Liabilities

Short-term Debt

• 219100 Revolving Line of Credit

• 219101 Commercial Paper

• 219102 Anticipation Notes

Other

219151 Net OPEB Liability - Current 

Current portion of the Net OPEB Liability.  This account is classified as a long-term liability for financial statement disclosure.  Net OPEB Liability:  the portion of the actuarial present value of projected benefit payments that is attributed to past periods of employee service, less the OPEB plan's fiduciary net position.  The account should only reflect the allocated portion of the net OPEB liability for that agency for cost-sharing plans and any net OPEB liability associated with single-employer plans administered by the agency.  [See GASB 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions for more information.]

219200 Hedging Derivatives Liability - Current
This account is used to record a hedging derivative with a negative fair value.  Hedging derivatives are generally classified as noncurrent, except when the criteria for classifying as current is met.