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Find everything you need to know about debt management, and accounting for leases and subscriptions.

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Debt

Learn about the different types of debt and credit, public finance basics, and more.

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Leases

Discover the different components of a lease and how to account for leases under GASB 87.

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Subscriptions

Find out what a SBITA is and how GASB 96 changes the way subscriptions for IT arrangements are accounted for.

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Fifth Asset, Inc. is NOT a municipal advisor. In providing its data and technology solutions, Fifth Asset, Inc. is not engaged in providing any form of advice within the meaning of, nor does it owe any fiduciary obligations under, Section 15B of the Securities Exchange Act of 1934 to any municipality or obligated person.

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