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Roll Forward Lease Report (RFR)

This is a disclosure report that shows changes to leases by disclosing the amounts gained or lost, and why those gains or losses occurred. RFR reports provide lease financial data including period-over-period changes to the Right-of-Use (ROU) assets and short-term and long-term liabilities.

Lease activities supported by this report:

  • New leases or transitions

  • Modifications

  • Impairments

  • Terminations

  • Regular amortization

Financial data disclosed for an ROU asset, or a short-term or long-term liability in the report includes:

  • Beginning balance

  • Additions: New leases, transitions, and modifications

  • Deductions: Modifications, impairments, terminations, and amortizations

  • Recalculated ending balance: With mathematical formulas

  • Ending balance comparison for the period

When you create the report and run it or preview it, the IsIncludeInRollForwardReport is shown in the report. This is used only for internal calculations. You must not change the value of this field.

Records are included in the report if the record Begin Date and End Date falls within the date range specified for the report AND one of the following is true:

  • The record is the first record in the report date range and it is active.

  • The record was reclassified. For example, if the Accounting Method was changed since the last time the schedule was recalculated.

Configure minus sign for negative values

You can configure Roll Forward Lease Reports to display a minus sign using the Show negative values with minus sign option in report display settings.

  1. In your Roll Forward Lease Report, click Report Settings > Display Settings.

  2. Select Show negative values with minus sign, then click FINISH.

Modify reports created prior to Lucernex 24.12 to show a minus sign for negative values:

  1. Click Report Settings > Advanced Filter.

  2. Ensure Edit Java Filter Source contains:

    • Two money formats:

      Copy 
      static final String MONEY_FORMAT = "_(* #,##0.00_);[Red]_(* (#,##0.00);_(* \"-\"??_);_(@_)";
      static final String MONEY_FORMAT_SHOW_NEGATIVE = "_(* #,##0.00_);[Red]_(* -#,##0.00;_(* \"-\"??_);_(@_)";

    • The cell styles set based on the value of IReportController.showNegativeSign():

      Copy 
      String moneyFormat;
      if(controller.showNegativeSign()) {
          moneyFormat = MONEY_FORMAT_SHOW_NEGATIVE;
      } else {
          moneyFormat = MONEY_FORMAT;
      }
      moneyStyle.setDataFormat(format.getFormat(moneyFormat));

  3. Click Update.

Columns

This section describes the columns in each part of the report.

A to AJ

Contract and Schedule Fields.

AK to AT

Gross Asset fields.

  • Opening Asset Balance: If the schedule exists prior to the report starting this is the SLPeriod.GrossAssetBalance just prior to the reports starting period. Example: If the report starts 1/1/21, then this should be the end of period value from 12/31/20.

  • New Lease Additions: If a lease was added during the report period, this is the SLPeriod.GrossAssetBalance from the first period, this should also be equal to the Initial Asset Balance and is based on Schedule Begin Date.

  • Remeasurements/Modifications: When a lease is remeasured, this is the new SLSummary.GrossAsssetBalance minus the last posted SLPeriod.GrossAssetBalance of the prior schedule.

  • Lease Reclassifications: When a schedule has been recalculated within the report window changing Accounting Type from Operating to Finance or Finance to Operating, the Gross Asset Balance for the newly calculated schedule is shown in the Lease Reclassification column, it is the SLPeriod.GrossAssetBalance.

    Lease Expirations: If the lease expires during the reporting period, this is the negative value of the SLPeriod.GrossAssetBalance from the expiring period.

  • Impairment and Accumulated Amortization Reset: The sum of all impairments to the lease during the reporting period and the cumulative resetting of the Accumulated Amortization Balances.

  • Reclass/Other: During the reporting period this returns the sum of all lease Incentives amounts.

  • Calculated Ending Balance, per report: Sum of the line item values in columns AJ - AP

  • Ending Balance, per LX (Gross Asset): SLPeriod.GrossAssetBalance balance for the end of the reporting period. If the lease has expired, i.e., The End Date is equal to or earlier than the Report end date, then Gross Asset Balance is zero.

  • Check: Ending Balance, per LX (Gross Asset) minus Calculated Ending Balance, per report. If the value in this field is not ZERO, the value will be red.

AT to BD

Accumulated Asset amortization fields.

  • Opening Accumulated Amortization Balance: If the schedule exists prior to the report starting this is the SLPeriod.AccumulatedAmortizationBalance just prior to the reports starting period. Example: If the report starts 1/1/21, then this should be the end of period value form 12/31/20.

    Asset Amortization Expense: Sum of the SLPeriod.AssetAmortization over the term of the report.

  • Remeasurments (i.e., Modifications): Captures adjustments to the Accumulated Asset Amortization as a result of Impairments and Terminations.

    Lease Reclassifications: When a schedule has been recalculated within the report window, changing Accounting Type from Operating to Finance or Finance to Operating; the value for the initial or prior schedule will be the Accumulated Asset Amortization from the last posted period of the schedule.

  • Lease Expirations: If the lease expires during the reporting period, this is the value of the SLPeriod.AccumulatedAmortizationBalance from the expiring period.

    Accumulated Amortization Balance Prior to Impairment: SLPeriod.AccumulatedAmortizationBalance balance from the period just before the asset is impaired.

    Calculated Ending Balance, per report: Sum of the line item values in columns AT-AZ.

  • Ending Balance, per LX (Accumulated Amortization Balance): SLPeriod.AccumulatedAmortizationBalance for the end of the reporting period. If the Reclassification > 0 then the LX value in this field should be zero (0).

  • Check: Ending Balance, per LX (Accumulated Amortization Balance minus Calculated Ending Balance, per report. If the value in this field is not ZERO, the value will be red.

BE to BO)

Lease Liability fields

  • Opening Lease Liability Balance: If the schedule exists prior to the report starting this is the SLPeriod.LiabilityBalance just prior to the reports starting period. For example, if the report starts 1/1/21, then this should be the end of period value from 12/31/20.

  • New Lease Liabilities: If a lease was added during the report period, this is the SLSummary.InitialLiabilityBalance.

  • Remeasurements (i.e., Modifications): When a lease is remeasured, this is the SLSummary.InitialLiabilityBalance minus the last posted SLPeriod.LiabilityBalance of the prior schedule.

  • Lease Reclassifications: Negative SLPeriod.LeaseLiabilityBalance of the schedule that is being remeasured (the prior schedule), while the value for the new record is SLSummary.InitialLiabilityBalance.

  • Interest Expense: The sum of the SLPeriod.InterestExpense over the period of the report.

    Payments: Sum of the SLPeriod.LiabilityAmortization over the term of the report

  • Calculated Ending Balance, per report: Sum of the line item values in columns BD-BJ

    Ending Balance, per LX (Liability Balance): SLPeriod.LiabilityBalance for the end of the reporting period. If the Reclassification > 0 then the LX value in this field should be zero (0).

    Check: Ending Balance, per LX (Liability Balance) minus Calculated Ending Balance, per report. If the value in this field is not ZERO, the value will be red.

    Gains/Losses: Difference between Lease Liability and sum of Accumulated Amortization and Gross Asset.

Other fields

  • Report Type: Entity.

  • Default View Type: Spreadsheet report.

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