Institutional Federal Compliance Report 2021

94 • Notes to Basic Financial Statements __________________________________________________________________________

Note 8 Liabilities Changes in Long-Term Liabilities

The following table summarizes changes in long-term liabilities for both governmental activities and busi- ness-type activities (amounts in millions): CHANGES IN LONG-TERM LIABILITIES—GOVERNMENTAL ACTIVITIES Beginning

Ending Balance

Due Within One Year

Description

Balance

Additions

Deletions

Tax refunds payable . . . . . . . . . . . . . . . . .

$

1,169 $ — 00000 $

4 $

1,165 $ — 00000

Accrued liabilities: Payroll and fringe benefits . . . . . . . . . . . . $ Compensated absences . . . . . . . . . . . . . Medicaid . . . . . . . . . . . . . . . . . . . . . . . . . Health insurance . . . . . . . . . . . . . . . . . . . Litigation . . . . . . . . . . . . . . . . . . . . . . . . . Workers’ compensation reserve . . . . . . . Arbitrage rebate . . . . . . . . . . . . . . . . . . . . Secured hospitals . . . . . . . . . . . . . . . . . . Due to component unit . . . . . . . . . . . . . . . Miscellaneous . . . . . . . . . . . . . . . . . . . . .

160 $

7 $ —00000 $

167 899 595 192 57

—00000

897 748 192 212

57

55 153 191 529 19 23 43 15

48 182 52 573

—00000 —00000

—00000

—00000

36 893 10 17

4,254

4,618

10 74

1

—00000

68 215 15

20 43

258 14

—00000

16

1

Total . . . . . . . . . . . . . . . . . . . . . . . .

$

6,819 $

1,036 $

1,028 $

6,827

919

Payable to local governments: Education aid . . . . . . . . . . . . . . . . . . . . . . $ Miscellaneous . . . . . . . . . . . . . . . . . . . . .

309 $

3 $ —00000 $

312 33 345

—00000 —00000 — 00000

27

31

25

Total . . . . . . . . . . . . . . . . . . . . . . . .

$

336 $

34 $

25 $

Due to federal government . . . . . . . . . . . .

$

1,000 $ — 00000 $

100 $

900

100

Pension contributions payable . . . . . . . .

$

2,051 $ — 00000 $

335 $

1,716

— 00000

Net pension liability . . . . . . . . . . . . . . . . . .

$

6,916 $ — 00000 $

2,719 $

4,197

— 00000

Other postemployment benefits . . . . . . . .

$

17,302 $

4,284 $

1,575 $

20,011

— 00000

Pollution remediation . . . . . . . . . . . . . . . .

$

1,086 $

196 $

155 $

1,127

117

Collateralized borrowings . . . . . . . . . . . . .

$

378 $ — 00000 $

22 $

356

24

General obligation bonds payable: General obligation bonds payable . . . . . . $ Deferred amounts: Unamortized premiums . . . . . . . . . . . .

2,463 $

214 $

306 $

2,371

200

151

23

9

165

11

Total . . . . . . . . . . . . . . . . . . . . . . . .

$

2,614 $

237 $

315 $

2,536

211

Other financing arrangements: Capital leases . . . . . . . . . . . . . . . . . . . . . $ Other financing arrangements . . . . . . . . . Deferred amounts: Unamortized premiums . . . . . . . . . . . . Unamortized discounts . . . . . . . . . . . . Accreted discount on bonds . . . . . . . .

14 $

4 $

5 $

13

2

34,920

5,675

5,604

34,991

2,696

3,671

771

430

4,012

270

(5)

—00000

—00000

(5)

(1)

13

1

6

8

—00000

Total . . . . . . . . . . . . . . . . . . . . . . . .

$

38,613 $

6,451 $

6,045 $

39,019

2,967

Derivative instruments . . . . . . . . . . . . . . .

$

147 $ — 00000 $

45 $

102

— 00000

Total due within one year . . . . . . .

$

4,338