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.

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There is currently 1 term in this directory beginning with the letter H.
Healthcare cost trend rate
The rate of change in per capita health claims costs over time as a result of factors such as medical inflation, utilization of healthcare services, plan design, and technological developments.