GASB 96 (SBITA) Identifier –

Analyze multiple contracts for subscription arrangements in one place

Quick Assessment

Easily determine whether your IT contracts contain subscription arrangements.

Efficient Analysis

Quickly input and review your entire IT subscription portfolio in a single tool.

Simplify your transition

Share this tool with your colleagues to keep everyone on the same page.

About the GASB 96 (SBITA) Identifier – Multi-Contract Tool

GASB 96 requires governments to record subscription assets and subscription liabilities for all of their subscription-based IT arrangements on the statement of net position. Based on the easy to use SBITA identifier, our multi-contract SBITA Identifier allows users to analyze the criteria related to SBITAs in one concise tool. 

Answer simple questions derived from the guidance by our accountants to quickly assess your IT arrangements, and get your results instantaneously. Keep your contract analysis streamlined in a single file.

Want more help?

The GASB 96 SBITA Identifier uses specific criteria and illustrative examples to ask a series of yes/no questions about a contract to assist in easily determining if it qualifies as a SBITA.