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… Accounting and Financial Reporting for Postemployment Benefits Other Than
Pensions, resulted in the University recognizing a net OPEB liability of $1,754,307, deferred outflow of
resources related to the OPEB plan of $274,658, deferred inflows of resources related to the OPEB plan of
$52,155 and OPEB expense of $827,693 at June 30, 2018. Updated disclosures…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_18.pdf