The GASB 96 questionnaire is required to be completed by each UGA department that enters into a contract for a Subscription Based Information Technology Arrangement (SBITA). A SBITA is defined as a contract that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction.

The questionnaire is designed to gather information about new SBITA activities in order to determine if UGA should record a Subscription liability. The Business Services and Accounting team will review each questionnaire for its completeness and determine if the SBITA meets the standards of GASB 96.

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GASB 96 Guidance (definitions & info): GASB 96 Guidance

GASB 96 Scope (specific examples): GASB 96 Scope

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