December 16-17, 2025 Briefing Materials December 16-17, 2025 Briefing Materials Agenda for December 16 – 17, 2025 meeting Topic A – Leases Topic B – Intangible Assets/Software Technology Topic C – SFFAS 49 P3 Implementation Topic F – GAAP Hierarchy Reexamination Topic G – Commitments Reexamination Topic H – Non-agenda Project Updates