Follow-up, Lease Accounting

The Follow-up and Analysis includes queries that can be used on lease accounting. The queries can be used for both balance information and information on transactions. The information retrieved in queries cannot be changed.

This involves the use of the following queries:

• Lease Interest is used to obtain the interest expense for Leasing Type Finance
• Lease Expense is used to obtain the accrued interest expense and Periodical Right of Use Asset Amortization for Leasing Type Operating.
• Lease Creditor Balance is used to obtain the lease liability balance for lease contract/s.
• Right of Use Asset is used to obtain the net book value of the Right of Use Asset for Leasing Type Operating. The net book value is the balance of the Right of Use Asset minus Right of Use Asset Amortization. The net book value of the Right of Use Asset for Leasing Type Finance can be obtained from Object Balance Analysis page.
• Lease Amortization is used to obtain the amortization balance of the right of use asset for Leasing Type Operating.
• Termination Gain/Loss is used to obtain the termination gain or loss for lease contract.
• Currency Gain/Loss is used to obtain the total realized currency gains or losses pertaining to the lease liability by the termination date.