The GASB 87 questionnaire is required to be completed by each UGA department that intends to lease a non-university owned asset. The questionnaire is designed to gather information about new lease activities in order to determine if UGA should record a lease liability. The Business Services and Accounting team will review each questionnaire for its completeness and determine if the lease meets the standards of GASB 87.

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GASB 87 Guidance (definitions & info): GASB 87 Guidance

GASB 87 Scope (specific examples): GASB 87 Scope

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