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Does your organization have subscription-based information technology arrangements (SBITAs)? And how do you need to account for these SBITAs under Governmental Accounting Standards Board (GASB) statement No. 96?

During this Utility University session, Jodi Dobson, Baker Tilly public sector professional practice principal, explains how to leverage your knowledge from the GASB 87 lease standard in implementing GASB 96 as well as aspects unique to SBITA accounting. This on-demand webinar also covers common GASB 96 implementation questions related to printers, intelligent vehicles, website subscriptions, laptops, cloud computing arrangements and software.

Key takeaways 

  • Identify similarities and differences between GASB No. 96 and GASB No. 87    
  • Understand how to leverage lease implementation experience for implementing SBITA  
  • Recount common questions and lessons learned from the first implementations   


Jodi Dobson, CPA | Public Sector Professional Practice Principal – Baker Tilly 

Who should watch

This content is intended for leadership and professionals from municipal utilities, public utility districts, tribal utility authorities, and state, local and tribal governments responsible for financial and management functions.

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Preparing for GASB No. 96 implementation

Organizations that follow governmental accounting standards must get ready to implement GASB 96. The standard applies to subscription-based information technology arrangements and is effective for periods ending June 30, 2023 and after. Start today by learning key criteria and terminology, implementation considerations and next steps.

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Find answers to frequently asked questions about subscription-based information technology arrangements, SBITA subscription terms, implementation costs, discount rate, policies and more.

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