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Save Contract Leasing in Excel

Save Contract Leasing in Excel

Aug 6th, 2022

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How to Save Contract Leasing in Excel

5 out of 5

22 votes

In this video tutorial, the focus is on calculating the lease liability at initial recognition, applicable to all standards, including the classification of operating and finance leases under ASC 842. The methodology centers on present valuing future lease payments at the lease's commencement. It is emphasized that while the calculation of lease liability at the start is consistent across standards, the treatment of the right-to-use asset varies, particularly under ASC 842 and IFRS 16, especially when dealing with modifications or changes in the lease scope. The tutorial aims to provide clear guidance for these calculations.

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