GASB 87 New Lease Questionnaire - UGA as Lessor

This questionnaire is designed to gather information about lease type activities which could fall under the scope of GASB 87.


Important: This questionnaire is required to be completed by each University of Georgia department that enters into a contract with an outside firm to lease a UGA owned asset. These contracts should be sent to the UGA Real Estate Office for approval.


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GUIDANCE AND SCOPE

GASB 87 Guidance (definitions & info): Click here

GASB 87 Scope (specific examples): Click here

GASB 87 UGA as Lessor Quick Reference Guide: Click here

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CALCULATOR AND AMORTIZATION SCHEDULE

Present Value Calculator: Click here

UGA Lessor Amortization Schedule: Click here


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ADDITIONAL REFERENCE INFORMATION

DOAS Surplus Division: Click here

Disposition of Sale Policy: Click here

Create a Chartfield 1 code: Click here

Chartfield 1 Name Rules: Click here