For deferred outflows defined by GASB 68 Accounting and Financial Reporting for Pensions. Amounts reported in this account are amortized over time as pension expense. The account should only reflect the allocated portion of deferred outflows for that agency for cost-sharing plans (TSERS) and any deferred outflows associated with single-employer plans administered by the agency. [See GASB 68 Accounting and Financial Reporting for Pensions for more information.]