Historical GASB SBITAs Documents

This page contains archived documents related to the State of Georgia’s implementation of GASB 96, which establishes accounting and financial reporting standards for Subscription‑Based Information Technology Arrangements (SBITAs). These materials are provided solely for historical and reference purposes and may not represent current policies, interpretations, or reporting practices.

The documents in this archive reflect the State’s approach during the adoption and early implementation of GASB 96, including evaluation tools, decision matrices, guidance documents, and reference materials used to determine whether an agreement meets the definition of a SBITA. These resources were developed to support agencies in identifying subscription assets, assessing contract terms, and applying the recognition and measurement requirements of the standard.

These historical documents should not be relied upon for current accounting decisions. For up‑to‑date standards and reporting requirements, users should consult the latest GASB publications and the State of Georgia’s current financial reporting guidance.

All documents are provided in PDF format and require Adobe Reader for viewing.

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