GASB Module


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Module Details

ProDIGIQ’s aviation specific Governmental Accounting Standards Board (GASB) Module provides airports with a compliance solution to fully meet GASB’s No. 87 requirements. This Module seamlessly integrates with ProDIGIQ’s Lease Management System (MYKONOS) to pull relevant data to automatically produce the computations and calculations needed to create required lessor/lessee reports and amortization schedules. The GASB Module is highly configurable which allows the Module to adapt to the airport's needs while maintaining necessary compliance. Through an intuitive user interface, the Module also allows users to easily capture and track GASB data including tenant and lessor payments, Minimum Annual Guarantees (MAG) and more.

Module Overview

  • Centralized repository for all GASB and related lease data
  • Automatically produce required amortization schedules
  • Comprehensive and compliant reporting capabilities
  • Fully integrated with ProDIGIQ’s Lease Management System (MYKONOS)
  • Easily generate complex GASB No. 87 calculations with the click of a button

Key Benefits

  • Configurable GASB No. 87 solution with the capability to take into account business rules while maintaining compliance
  • Aviation specific solution designed to meet the unique needs of the industry
  • Seamless lessee/lessor payment tracking capabilities
  • Automatic alerting capabilities

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Related System

ProDIGIQ's Lease Management System (MYKONOS) provides airports with quick retrieval of lease information for forecasting, planning, and reporting purposes.

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Additional Subject Information

The objective of this GASB No. 87 Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities.

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