GASB 96 - Subscription Based Information Technology Arrangements (SBITA)

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.

   LInks and VIdeo  

ADDITIONAL INFORMATION AND QUESTIONNAIRE FOR GASB 96