OPEB Glossary

Accounting Word Cloud

Commonly used OPEB accounting terms

Accounting terms mentioned throughout our website may not be familiar to everyone and so we’ve complied a list of common terms related to FASB and GASB OPEB accounting standards.

All | A C D F H I M O P S
There are currently 3 terms in this directory beginning with the letter S.
Self funded plan
A plan whose benefits are not guaranteed in some manner by an insurance company.
Single-employer plan
A plan that covers the current and former employees, including beneficiaries, of only one employer.
Substantive plan
The terms of an OPEB plan as understood by the employer(s) and plan members.