<http://webisa.webdatacommons.org/453888989>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/prov#Entity> .
<http://webisa.webdatacommons.org/453888989>	<http://www.w3.org/ns/prov#wasQuotedFrom>	<gasb.org> .
<http://webisa.webdatacommons.org/prov/165216615>	<http://www.w3.org/ns/prov#wasDerivedFrom>	<http://webisa.webdatacommons.org/453888989> .
<http://webisa.webdatacommons.org/453888989>	<http://www.w3.org/ns/prov#value>	"In addition, Statement 68 requires recognition of deferred outflows of resources and deferred inflows of resources for changes in the net pension liability of a state or local government employer or nonemployer contributing entity that arise from other types of events." .