New York 2025-2026 Regular Session

New York Assembly Bill A10854

Introduced
4/8/26  

Caption

Includes consumption-based solutions to the definition of fixed assets

Impact

By redefining fixed assets to include consumption-based solutions, A10854 could significantly shift how state agencies approach technology procurement and financial management. This change is intended to facilitate greater flexibility in acquiring and utilizing technology resources, particularly in an era of rapidly evolving tech solutions. Consequently, state agencies may be better equipped to manage costs associated with IT expenditures, leading to more efficient use of taxpayer dollars.

Summary

Bill A10854 proposes an amendment to the state finance law of New York to include consumption-based solutions in the definition of fixed assets. These solutions are characterized as models that provide technology-supported capabilities, which may involve various combinations of software, hardware, data, and services. The aim is to allow these capabilities to be metered and billed based on actual usage at fixed price units, thereby modernizing the understanding of what constitutes fixed assets for state financial purposes.

Contention

The bill's inclusion of consumption-based solutions may lead to discussions regarding the implications for budgeting and accounting practices within state agencies. Critics may argue that such a redefinition could complicate asset tracking and introduce ambiguity in financial reporting. Additionally, concerns may arise regarding the potential for increased dependency on technology vendors, questioning how contracts and procurement processes will adapt to these new definitions. Proponents, on the other hand, likely emphasize the need for modernization in financial management practices to keep pace with technological advancements.

Companion Bills

NY S10204

Same As Includes consumption-based solutions, which may utilize any combination of software, hardware or equipment, data, and labor or services that provides a capability that is metered and billed based on actual usage at fixed price units, to the definition of fixed assets.

Previously Filed As

NY S10204

Includes consumption-based solutions, which may utilize any combination of software, hardware or equipment, data, and labor or services that provides a capability that is metered and billed based on actual usage at fixed price units, to the definition of fixed assets.

NY S08010

Adds spirit-based ready-to-drink cocktails to the definition of beverage; includes ready-to-drink cocktail containers in the state bottle deposit incentive program.

NY S03355

Includes digital health care service platforms in the definition of temporary health care services agency.

NY A04179

Includes digital health care service platforms in the definition of temporary health care services agency.

NY S07670

Sets the increase to the overtime ceiling as a fixed percentage.

NY A08352

Sets the increase to the overtime ceiling as a fixed percentage.

NY S08485

Includes impersonation of a firefighter in the definition of criminal impersonation in the first degree.

NY A08381

Includes impersonation of a firefighter in the definition of criminal impersonation in the first degree.

NY A09674

Includes veterans in the definition of military status to protect veterans from being unlawfully discriminated against.

NY A07097

Relates to the definition of employer for purposes of wage payment provisions; includes municipal corporations, public benefit corporations and public authorities in the definition of "employer".

Similar Bills

No similar bills found.