For deferred outflows defined by GASB 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. Amounts reported in this account are amortized over time as OPEB expense. The account should only reflect the allocated portion of deferred outflows for that agency for cost-sharing plans and any deferred outflows associated with single-employer plans administered by the agency. [See GASB 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions for more information.]