Replacement of LIBOR; Supplemental Nutrition Assistance Program (SNAP); Disclosure of Nonmonetary Transactions; Pledges of Future Revenues When Resources Are Not received by the Pledging Government; Focus of Government-Wide Financial Statements; Terminology Updates GASB 63 & 53; Option to Terminate & Lease Term, PPP Term, and SBITA Term; Additional Lease Term Items; Short-Term Leases; Lessee and Lessor Recognition and Measurement for Leases Other Than Short-Term Leases and Contracts That Transfer Ownership - Lease Liability; Transferor and Operator Recognition and Measurement for PPPs; Recognition and Measurement for SBITAs Other Than Short-Term SBITAs - Subscription Liability; Lease Incentives; PPPs - Deferred Outflow of Resources; Financial Guarantees Derivative Instruments that are neither Investment Derivative Instruments nor Hedging Derivative Instruments; Termination Hedge Accounting