Deferred Outflows of Resources

129701 Accumulated decrease in fair value of hedging derivatives
This is the offset for the Hedging derivative liability-noncurrent account 229200
129702 Deferred loss on refunding bonds
The excess of the reacquisition price of refunded debt over its net carring amount; defined in GASB 65 paragraph 6.
129703 Other deferred outflow of resources
For deferred outflows defined by GASB 65 in paragraphs 7, 10, 13, 18, 26, 27, 29, and not already defined in a more specific 1297xx NCAS account.  If an agency requires a more specific deferred outflow account, a new account request should be submitted to OSC. 
129704 Forward funded state aid
Resources provided by the State to its component units or other external entities when the only eligibility criterion that has not been met by the recipient is a time requirement. This type of deferred outflow is defined by GASB 65 paragraph 10.  An example is the forward funding to the State Education Assistance Authority for need based financial aid.
129705 Excess Consideration Provided for Acquisition
The excess of the consideration provided for a government acquisition over the net position acquired; defined in GASB 69, paragraph 39.

129706

Deferred Outflows for Asset Retirement Obligation (ARO)
For deferred outflows for Asset Retirement Obligation as defined by GASB 83.  (New for FY 2019)
129710 Deferred outflows for pensions 
For deferred outflows defined by GASB 68 Accounting and Financial Reporting for Pensions.  Amounts reported in this account are amortized over time as pension expense. The account should only reflect the allocated portion of deferred outflows for that agency for cost-sharing plans (TSERS) and any deferred outflows associated with single-employer plans administered by the agency.  [See GASB 68 Accounting and Financial Reporting for Pensions for more information.]
129720 Deferred outflows for OPEB 
For deferred outflows defined by GASB 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.  Amounts reported in this account are amortized over time as OPEB expense.  The account should only reflect the allocated portion of deferred outflows for that agency for cost-sharing plans and any deferred outflows 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.]