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GASB 87 and GASB 96 Discount Rate Guidance

Determining an Appropriate Discount Rate - GASB 87, Leases and GASB 96, SBITAs

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Physical Address
3514 Bush Street
Raleigh, NC 27609
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Mailing Address
1410 Mail Service Center
Raleigh, NC 27699-1410

State Courier: 56-50-10

OSC Training Center
3514 Bush Street
Raleigh, NC 27609
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OSC Main Number
919-707-0500

HR-Payroll Questions
best@ncosc.gov
919-707-0707
866-622-3784
Hours: Mon-Fri 8:00 AM - 5:00 PM

NCFS Questions
ncfs@ncosc.gov
919-707-0795
866-292-4314
Hours: Mon-Fri 8:00 AM - 5:00 PM

OSC observes all State Holidays.

Protect the financial integrity of the State and promote accountability in an objective and efficient manner.

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