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[null,"Lease Liability and ROU Asset Calculator"]
[]
[null,"Incremental Borrowing Rate",0.05]
[]
[null,"Prepaid Lease Payment"]
[null,"Initial Direct Costs"]
[null,"Lease Incentives"]
[]
[null,"Lease Term",21]
[null,null,null,"Lease Liability",{"$f":"D1218","v":100755.54075241266}]
[null,"Payment Timing","In Advance"]
[null,null,null,"ROU Asset",{"$f":"E10+C5+C6-C7","v":100755.54075241266}]
[null,"Periods","Months"]
[]
[null,"Period Number","Period Payment","Present Value"]
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[]
[null,"Total",{"$f":"SUMIF(B16:B1216,\"<=\"&$C$9,$C$16:$C$1216)","v":115000},{"$f":"SUM(D16:D1216)","v":100755.54075241266}]

{"sheet":"Terms","index":2,"n_rows":12,"n_cols":2,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Incremental Borrowing Rate"]
[null,"Input the rate to apply to lease schedule. Note that this rate is applied monthly on a simple basis (Rate/12).\n\nIFRS 16 p.743 The rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal the sum of (i) the fair value of the underlying asset and (ii) any initial direct costs of the lessor.\n\nUS GAAP 842-10-20 Rate Implicit in the Lease. The rate of interest that, at a given date, causes the aggregate present value of (a) the lease payments and (b) the amount that a lessor expects to derive from the underlying asset following the end of the lease term to equal the sum of (1) the fair value of the underlying asset minus any related investment tax credit retained and expected to be realized by the lessor and (2) any deferred initial direct costs of the lessor. However, if the rate determined in accordance with the preceding sentence is less than zero, a rate implicit in the lease of zero shall be used."]
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[null,"Prepaid Lease Payment"]
[null,"Values input here increase the initial balance of the ROU asset with the offset to the ROU Clearing account.\n\nIFRS 16 ¶24 The cost of the right-of-use asset shall comprise:\n(b) any lease payments made at or before the commencement date, less any lease incentives received;\nhttp://eifrs.ifrs.org/eifrs/bnstandards/en/IFRS16.pdf\n\nUS GAAP 842-20-30-5 At the commencement date, the cost of the right-of-use asset shall consist of all of the following:\nb. Any lease payments made to the lessor at or before the commencement date, minus any lease incentives received\nhttps://asc.fasb.org/section&trid=77888285"]
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[null,"Initial Direct Costs"]
[null,"Values input here increase the initial balance of the ROU asset with the offset to the ROU Clearing account.\n\nIFRS 16 p.A743 Incremental costs of obtaining a lease that would not have been incurred if the lease had not been obtained, except for such costs incurred by a manufacturer or dealer lessor in connection with a finance lease.\nIFRS 16 ¶24 The cost of the right-of-use asset shall comprise:\n(c) any initial direct costs incurred by the lessee; and\nhttp://eifrs.ifrs.org/eifrs/bnstandards/en/IFRS16.pdf\n\nUS GAAP 842-20-30-5 At the commencement date, the cost of the right-of-use asset shall consist of all of the following:\nc. Any initial direct costs incurred by the lessee (as described in paragraphs 842-10-30-9 through 30-10).\nhttps://asc.fasb.org/section&trid=77888285"]
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[null,"Lease Incentives"]
[null,"Values input here reduce the initial balance of the ROU asset with the offset to the ROU Clearing account.\n\nIFRS 16 p.A743 Payments made by a lessor to a lessee associated with a lease, or the reimbursement or assumption by a lessor of costs of a lessee.\nIFRS 16 ¶24 The cost of the right-of-use asset shall comprise:\n(b) any lease payments made at or before the commencement date, less any lease incentives received;\nhttp://eifrs.ifrs.org/eifrs/bnstandards/en/IFRS16.pdf\n\nUS GAAP 842-20-30-5 At the commencement date, the cost of the right-of-use asset shall consist of all of the following:\nb. Any lease payments made to the lessor at or before the commencement date, minus any lease incentives received\nhttps://asc.fasb.org/section&trid=77888285"]