Deferred Inflows of Resources

Deferred Inflows of Resources (COA)

218120 Unavailable revenue
For revenue of a governmental fund that is not recognized solely because it is not yet considered to be available; defined by GASB 65 paragraph 30 as a deferred inflow.  This account is for use only by governmental funds and is invalid for proprietary funds.

229201 Accumulated increase in fair value of hedging derivatives
This is the offset for the Hedging derivatives account 129700

229202 Service Concession Arrangement (SCA) revenue applicable to future years

229203 Deferred gain on refunding bonds
The excess of the net carrying amount of refunded debt over its reacquisition price; defined in GASB 65 par 6.

229204 Deferred inflow-nonexchange transactions
This account may be used by governmental or proprietary funds to record deferred inflows from nonexchange transactions defined by GASB 65 in paragraphs 9 and 10. This includes imposed nonexchange revenues received or recorded as a receivable prior to the period when use of the resources is either required or first permitted. This also includes resources received from a grantor when the only eligibility criterion that has not been met by the recipient is a timing requirement.

229205 Other deferred inflow of resources
For deferred inflows defined by GASB 65 in paragraphs 7, 12, 13, 18, 22, 26, 29, and not already defined elsewhere. See acct 218120 and other 2292xx accts already established as deferred inflows.  If an agency requires a more specific deferred inflow account, a new account request should be submitted to the OSC.

229206 Deferred state aid (for component units only)
This account may be used by component units only to record resources received from the State when the only eligibility criterion that has not been met by the recipient is a time requirement. This deferred inflow meets the definition of GASB 65 paragraph 10. An example is the State Education Assistance Authority's deferred state aid (forward funded from the State) for need based financial aid.  This acct is invalid for primary government agencies.

229207 Deferred inflow for irrevocable split-interest agreement 
For deferred inflows associated with irrevocable split-interest agreements as required by GASB Statement No. 81, Irrevocable Split-Interest Agreements.

229208 Deferred Inflows for Lease Agreements
For deferred inflows of resources defined by GASB Statement 87, Leases. Amounts reported in this account are amortized over the lease term. This account is for use by governmental and proprietary lessors, including component units of the State.

229210 Deferred inflows for pensions
For deferred inflows 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 inflows for that agency for cost-sharing plans (TSERS) and any deferred inflows associated with single-employer plans administered by the agency.  [See GASB 68 Accounting and Financial Reporting for Pensions for more information.]

229220 Deferred inflows for OPEB

For deferred inflows 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 inflows for that agency for cost-sharing plans and any deferred inflows 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.]