GASB 96 Subscription-Based IT Arrangement Identifier (SBITA)
Quickly determine if you have a SBITA under GASB 96.
About the GASB 96 SBITA Identifier:
Effective for fiscal years starting after June 15, 2022, GASB 96 requires governments to record both subscription assets and liabilities for SBITAs on the statement of net position. Our easy to use SBITA identifier assists with identification by asking a series of simple questions derived from the guidance to quickly assess your arrangement.
Walk through a progression of yes or no questions to aid with the analysis of various criteria related to SBITAs. Your results are emailed directly to your inbox so you have instantaneous and supportable proof of your determination.