Governmental Accounting Standards Board (GASB) has issued an Exposure Draft titled Public-Private and Public-Public Partnerships and Availability Payment Arrangements (fondly referred to as triple p). The ED provides guidance for PPP arrangements that are outside of the scope of current guidance. It addresses a gap between Service Concession Arrangements (SCAs) (GASB 60) and Leases (GASB 87). Comments are due by September 13th.