Track your SBITAs for compliance with GASB 96  

GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITA) requires governments to recognize a subscription asset and a corresponding liability on the statement of financial position for any SBITAs, such as cloud-based IT services.

We’ve created the SBITA organizer and calculator to help you identify, track, and make calculations to comply with GASB 96.

With this tool, we walk through the steps to determine if an SBITA exists—from identification through how it may be recognized in your financial statements.  

Download this tool to: 

• Identify SBITAs your organization is using 
• Determine whether a contract conveys control of the right to use underlying IT assets 
• Calculate the measurement of subscription assets 
• Calculate the capitalization of other outlays  
• Calculate amortization 

 

Complete the form to the right to download the SBITA organizer and calculator.
 

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“BerryDunn” is the brand name under which Berry, Dunn, McNeil & Parker, LLC and BDMP Assurance, LLP provide professional services. 

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