# IFRS 16 lease calculator

Interactive tool · Financial reporting

Measure the lease liability and right-of-use asset for a single lease, see how the charge falls across financial years, and download the full workings as a report.

3

exhibits

4

payment frequencies

7

currencies

The calculation runs in your browser. Nothing you enter is stored or sent.

The lease

Payments

Payments are made

Each payment falls due

**Other amounts at commencement**

Use the rate implicit in the lease if it can be readily determined; otherwise, the lessee’s incremental borrowing rate (IFRS 16.26).

Soni Aditya & Associates

### Amounts by financial year

### Entries at commencement

Includes three exhibits, amounts for every financial year, journal entries, a maturity analysis, the payment schedule, and notes on method.

## When a lease needs more than a calculation

### [Lease accounting after adoption](https://soniassociates.in/insight-ind-as-116-lessees)

What a lease portfolio demands once the adoption project ends: modifications, variable payments, and discount rates.

### [Financial Reporting](https://soniassociates.in/service-financial-reporting#ifrs-16)

Lease policies, portfolio models, and the judgements on term and discount rate that no calculator can settle.

### [Audit-readiness diagnostic](https://soniassociates.in/audit-readiness-diagnostic)

Fifteen statements, about four minutes, and a scored view of where your audit exposure is concentrated.

## Some leases a calculator cannot settle

Options, variable payments, and modifications turn on judgement. Describe the lease, and we will set out where the accounting exposure sits.

[Contact us](https://soniassociates.in/contact?topic=financial-reporting) [LinkedIn](https://www.linkedin.com/in/in-aditya/)

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Soni Aditya & Associates, Chartered Accountants. Office No 502, Unit 507, 5th Floor, 45 Baner Street, Baner, Pune, Maharashtra 411045, India. aditya@soniassociates.in · +91 93400 75288 · https://soniassociates.in/contact

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