Lease Calculation Inputs

Enter your lease details below to calculate the initial recognition amounts

Regular lease payment (excluding variable payments)
How often payments are made
Total number of payments over the lease term
Implicit rate or incremental borrowing rate
When payments are due
Costs incurred to obtain the lease (optional)
Incentives received from the lessor (optional)
About This Calculator

Results are for educational purposes. This is a simplified calculator that assumes equal payments, a single discount rate, and evenly spaced payment periods with no mid-period commencement. It does not handle escalations, variable payments, or restoration obligations. For leases with these features, dedicated lease accounting software will produce more accurate results.

Calculation Results

Initial Lease Liability
0
Initial ROU Asset
0
Total Interest Expense
0
Total Payments
0

Lease Liability Amortisation Schedule

Period Opening Balance Interest Expense Payment Principal Closing Balance

Download as Excel

Get the full calculation including ROU asset depreciation schedule, journal entries, and amortisation table in a single spreadsheet.

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How the Calculation Works

Identify Lease Payments

Include fixed payments, in-substance fixed payments, and amounts expected to be payable under residual value guarantees.

Determine Discount Rate

Use the interest rate implicit in the lease if determinable. Otherwise, use the lessee's incremental borrowing rate.

Calculate Present Value

Discount each future lease payment to present value. The sum of these present values equals the initial lease liability.

Measure ROU Asset

Start with the lease liability, add initial direct costs and prepaid payments, then deduct any lease incentives received.

Need More Complex Calculations?

Rubli handles lease modifications, foreign currency, variable payments, and generates audit-ready reports automatically.