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GASB 96 Subscription Management

Every software subscription accounted for, under GASB 96.

Bring every software agreement across every department into one system, document which ones qualify as SBITAs, and generate subscription schedules, capitalized implementation costs, journal entries, and audit-ready note disclosures from the same data.
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Trusted by accounting teams at over 2,000 government and nonprofit organizations.

City of Beverly Hills
San Joaquin County
Vermont Bond Bank
County of LA
UNC System
City of Raleigh
LA Metro
Port of Portland

If this is your GASB 96 workflow, we built this for you.

Problem #1

Software is bought everywhere, and accounting is told last.

SBITAs don’t come through one door — IT, HR, the library, and a dozen purchasing cards. Your population is only as complete as what people remember to send you.

We don’t want to find ourselves scrambling in the audit season, trying to find a complete population.

Assistant ComptrollerMidwest City
The solution

One place for every software agreement, from the signed contract to the audit note.

Monetary GASB 96 Subscription Management holds every software agreement your organization has signed, whether or not it qualifies as a SBITA. Assess each one against the Standard, capture the terms, generate subscription liability and asset schedules with capitalized implementation costs, and produce journal entries and note disclosures from the same data.
Central inventory

Hold every software agreement in one place — the ones that qualify and the ones that don’t.

Bring every subscription agreement across every department into one inventory and record your GASB 96 assessment against each one. Agreements that fall outside the standard stay tracked in the same system with the reason documented, so when an auditor asks how you know the population is complete, the answer is a filtered view you can export.

“I just had to go in and make sure that my population was complete.”

Jian Ou-YangAssistant Auditor-Controller, San Joaquin County, CA
1Audit requests traced back to the underlying transactions in one place
Customer story

“In Monetary, it’s one push of a button and we can get it summarized, with details, and tie everything up. I can testify how much more superior Monetary is to manual accounting or another clunkier software.”

Roza JakabffyAccounting Manager, City of Beverly Hills, CA
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By the numbers

Less time proving the population. More confidence in the audit.

GASB 96 created work that recurs: new software gets signed every year, renewal options get exercised, terms get reassessed, and every audit asks whether the population is complete. When the inventory, the assessment, the schedules, the journal entries, and the disclosures all run off one set of data, that work compresses — and the documentation your auditor wants is already there when they ask.

Productivity
50–70%
less time spent maintaining schedules, recording changes, and preparing year-end subscription workpapers.
Monetary customer ROI modeling
Compliance
60–70%
reduction in compliance exceptions and the rework they create, with population completeness you can demonstrate on demand.
Monetary customer ROI modeling
Audit confidence
800,000+
residents, one-person town finance offices, and everything in between—customers report clean audit opinions and self-service auditor access.
Based on Monetary customer ROI modeling and customer-reported outcomes. Time and compliance figures reflect teams moving from spreadsheet-based GASB 96 maintenance to Monetary.
In their own words

What government and nonprofit accounting teams say about Monetary.

“I know CPAs who struggle with GASB 96. It can’t be any easier in Monetary. It’s very cut and dry and straightforward.”

John SnowTown Supervisor & Budget Officer, Granby, NY
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“With a system as easy to use as Monetary, I can feel confident giving my auditors access, knowing they will get the information they need without needing my assistance or waiting on a response from me.”

Matt McDonaldFinance Manager, City of Vista, CA
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“This is the best implementation I’ve ever been through in my 28-year career.”

Laura TaylorChief Financial Officer, St. Louis County Library, MO
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Why Monetary

Corporate accounting tools weren’t built for government and nonprofit finance. Monetary was.

Monetary started with government and nonprofit finance, so the Standard your auditor holds you to is the one the product was designed around.

GASB 96 is native.

The subscription asset and liability model, the implementation-cost staging the standard requires, and modified-accrual journal entries by fund are generated correctly out of the box. These governmental treatments don’t exist in corporate finance, and no corporate platform can be configured into them.

Built for population completeness.

Every software agreement lives in the system whether or not it qualifies, with your assessment recorded next to it. Completeness becomes something you can demonstrate on demand, at the level of the individual contract.

Audit-ready by design.

Note disclosures, roll-forwards, and the five-year payment table generate from the same data you manage daily, and auditors get read-only access on demand. Audit support accumulates as a by-product of the work, available at any point in time.

One platform for all of it.

Subscriptions sit alongside your GASB 87 leases, your contracts, and — for teams that run Monetary TMS — your debt, cash, and investments, so compliance work shares one system of record instead of scattering across tools.

Monetary reads your contracts and suggests the terms it finds. Every suggestion is yours to accept or reject, and no entry is recorded or posted without your review. AI that assists your judgment, with a human in the loop on every action.

FAQs

What accounting teams ask before they buy.

See the full process

Start with what you have and use the system to close the gap. Load every software agreement you can find, export the list, and send it back to departments to confirm what’s missing. Monetary’s Contract Management surfaces subscription and lease commitments inside broader service and IT agreements, so the contracts nobody thought of as software still turn up.

Extend the same workflow across the rest of your compliance work.

Leases handled the same way as your subscriptions — capture, schedules, journal entries, and disclosures.

GASB 87 leases follow the same path as GASB 96 subscriptions, in the same platform, so the team that owns subscriptions owns leases without learning a second tool.

GASB 87 management

Find the subscription commitments before your auditor does.

Manage contracts in one place and surface the subscription and lease commitments inside them, so population completeness starts at the contract, where the commitment is made.

Contract Management

The treasury platform your subscriptions can live next to.

For teams that also manage debt, cash, and investments, Monetary TMS brings treasury and accounting onto one system of record — with the same audit-ready discipline you get on subscriptions.

Explore Monetary TMS

See your GASB 96 subscriptions, schedules, and disclosures in action.

See what Monetary looks like for your team — with your subscription population, your funds, your journal entries, and the note disclosures your auditor expects at the center of the demo.

See it in action Talk to our team