FASB (IASB) Short-term Lease Expense Report

Shows lease expense categories (such as cash rent, deferred rent, rent expense, or cumulative deferred balance) for short-term operating leases, based upon currently generated FASB (IASB) schedules. Short-term leases are selected by whether their terms are less than one year and greater than one month. By default, these are grouped by Real Estate and Equipment Leases, showing the sums for each group. Each type of lease expense is summed by grouping category.

• Report Type: Entity.

• Default View Type: Spreadsheet report.

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

• Disclosure Reporting Requirements: Short-term lease cost: Operating leases with terms less than 12 months but excluding those with terms equal to or less than 1 month

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