This account represents the portion of an operator’s liability in a public-private or public-public partnership (PPP/SCA) arrangement under GASB 94 for future installment payments that will be due to the transferor in more than one year subsequent to the balance sheet date. This is for use by both governmental and proprietary funds. For proprietary funds, this is a noncurrent liability with its own caption on the ACFR 11P. This account is invalid for governmental funds.