Finance enterprise groups for GASB 96 leases

GASB 96 established specific accounting and reporting rules for handling Subscription-Based Information Technology Arrangements (SBITAs).

The Lease Accounting Method on the FEG is a default and can be changed at any time. The Lease Accounting Method on the Accounting Entity (defaults from the FEG) cannot be changed when a lease has been created for the Accounting Entity.