In government-wide, proprietary fund, and fiduciary fund financial statements, most employers must report a net pension liability equal to

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In government-wide, proprietary fund, and fiduciary fund financial statements, employers must report a net pension liability equal to the difference between their total pension liability and the related pension plan fiduciary net position. This means that the employer reports the net amount owed for pensions after considering the assets and liabilities of the plan itself, which is reflected in the fiduciary net position.

In Government-Wide, Proprietary Fund, and Fiduciary Fund Financial Statements, Most