Take an in-depth examination of GASB’s lease framework – GASB Statement No. 87, Leases and GASB Statement No. 96, Subscription Based Information Technology Arrangements (SBITA). Identify, review and analyze lease and SBITA agreements to determine the appropriate treatment under the new standards. Prepare all journal entries and required note disclosures required for GASB Statement No. 87, Leases and closely related GASB Statement No. 96, Subscription Based Information Technology Arrangements.