911. With regard to current GASB standards for other postemployment benefit reporting:

1. What are other postemployment benefits?

2. What are the reporting requirements of OPEB obligations for financial statements prepared using the economic resources measurement focus?

3. How is the the annual OPEB expenditure for governmental-type funds determined?

4. What are the three components of the annual OPEB expense that may be expected each year. (Assume this is for financial statements prepared using the economic resources measurement focus.)