GASB 104 — Disclosure of Certain Capital Assets

Thank you for taking time to complete this questionnaire pertaining to the following Government Accounting Standards Board (GASB) statement:


This statement enhances transparency and consistency in government financial reporting by requiring state agencies to separately disclose certain types of capital assets within their financial statements. The standard expands disclosure requirements for intangible right-to-use assets, including Public-Private and Public-Public Partnerships (PPPs) and Availability Payment Arrangements (APAs), Leased assets, and Subscription-Based Information Technology Arrangements (SBITAs).

Each agency is required to annually review and disclose its assets held for sale. Agency management is responsible for ensuring proper accounting and reporting under GASB 104. For more information, see Capital Assets Held for Sale.

Submission of this questionnaire serves as an “Acknowledgement of Review” that the agency has reviewed its capital asset activity and related disclosures for financial reporting purposes.

Submit responses to this questionnaire by Aug. 15, 20CY.

If you have any questions, contact your agency's financial reporting analyst.