California Open Data
Cities' Net Pension Asset and Liability for Fiscal Years 2016-17 to 2019-20
Published by California State Controller's Office
About this dataset
Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.