2025 Yellowbook Webinar Series: Session 9 – Capital Assets
This session breaks down the latest GASB standards (including S-87, S-94, S-96, and S-104), clarifies the definitions and reporting requirements for tangible and intangible assets, and offers practical guidance on capitalization policies, depreciation and disclosure best practices.
Whether you’re refining your capitalization policy, navigating new IT subscription rules or preparing for upcoming disclosure changes, this session provides the clarity and confidence you need to stay ahead.
This publication contains general information only and Sikich is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or any other professional advice or services. This publication is not a substitute for such professional advice or services, nor should you use it as a basis for any decision, action or omission that may affect you or your business. Before making any decision, taking any action or omitting an action that may affect you or your business, you should consult a qualified professional advisor. In addition, this publication may contain certain content generated by an artificial intelligence (AI) language model. You acknowledge that Sikich shall not be responsible for any loss sustained by you or any person who relies on this publication.
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