For the noncurrent portion of the Net OPEB Asset as defined by GASB 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. This account is classified as a noncurrent asset for financial statement disclosure. Net OPEB Asset: the portion of the actuarial present value of projected benefit payments that is attributed to past periods of employee service, less the OPEB plan's fiduciary net position in which the OPEB plan's fiduciary net position exceeds the total OPEB liability, resulting in a collective net OPEB asset. The account should only reflect the allocated portion of the net OPEB asset for that agency for cost-sharing plans and any net OPEB asset associated with single-employer plans administered by the agency. [See GASB 75, paragraph 59 footnote 14, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions for more information.]