FASB (IASB) Lease Expense Report

Shows lease expense categories (such as interest, amortization expense, and cash expense) for all active leases, based upon currently generated FASB (IASB) schedules. By default, these are grouped by Real Estate and Equipment Leases, and by Finance and Operating lease classifications, showing the sums for each group. Each type of lease expense is summed by a grouping category.

• Report Type: Entity.

• Default View Type: Spreadsheet report.

• Accounting Reference / Guidance: ASC 842-20-45-4, ASC 842-20-50-4, IFRS 16-53-a, IFRS 16-53-b

• Disclosure Reporting Requirements:

  • FASB: Interest Expense (interest on finance lease liabilities)

  • IASB: Amortization of finance lease Right of Use Asset

• Runtime Filters: Reporting Interval (for example FY 2017, all periods year-to-date, or Q4 2017).