Lease Accounting dashboards and reports

Several reports are available on the dashboards for Lease Accounting.

All detail reports with hierarchy are collapsed to show the highest level only. To view more details, click to expand.

These dashboards are based on the Lease Accounting subject area.

Lease Accounting Home Page

The Lease Accounting Home Page gives you a list of reports and dashboards that are available for managing leases.

The dashboard has embedded filters that can be applied to all the reports and dashboards available in this page. The filters used for slicing data are:

  • Company
  • Reporting Basis Financial Calendar
  • Fiscal Year
  • Fiscal Quarter
  • Lease Accounting Method

The dashboard includes links to these dashboards and reports:

  • General
    • Amortization of ROU Assets
    • Cash Paid
    • Interest on Lease Liabilities
    • Lease Disclosure Summary
    • Variable Lease Cost
  • Finance Lease
    • Additional ROU Asset Amount Fin
    • Financing Cash Flow from Fin
    • Operating Cash Flow from Fin
    • WAVG Discount Rate Fin
    • WAVG Remaining Lease Term Fin
  • Operating Lease
    • Additional ROU Asset Amount OL
    • Operating Cash Flow from OL
    • Operating Lease Cost
    • Short-Term Lease Cost
    • Sublease Income
    • WAVG Discount Rate OL
    • WAVG Remaining Lease Term OL

Additional ROU Asset Amount Fin

The Additional ROU Asset Amount Finance Lease report shows all the finance leases created in the selected fiscal quarter and fiscal year.

The report uses the Lease ROU Asset Amount Base Amount Entered Currency Amount measure. The Lease Begin Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar

Additional ROU Asset Amount OL

The Additional ROU Asset Amount Operating Lease report shows all the operating leases created in the selected fiscal quarter and fiscal year.

This report uses the Lease ROU Asset Amount Base Amount Entered Currency Amount measure. The Lease Begin Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar

Amortization of ROU Assets

The Amortization of Right of Use Assets report shows the accumulated amortization of the lease with assets. For example, the ROU Reduction Amounts for the Report Period.

The report uses the Period Balance Base ROU Reduction measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      ROU Reduction for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      ROU Reduction from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      ROU Reduction from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      ROU Reduction for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      ROU Reduction from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Cash Paid

The Cash Paid for Amounts Included in the Measurement of Lease Liabilities report shows scheduled cash payments for the quarter for the amount included for measurement of lease liabilities.

The report uses the Period Balance Base Payment Amount measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Payment amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Payment amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Payment amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Payment amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Payment amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Lease Disclosure Summary

The Lease Disclosure Summary report summarizes these dashboards:

  • Additional ROU Asset Amount Fin
  • Additional ROU Asset Amount OL
  • Amortization of ROU Assets
  • Cash Paid
  • Financing Cash Flow from Fin
  • Interest on Lease Liabilities
  • Operating Cash Flow from Fin
  • Operating Cash Flow from OL
  • Operating Lease Cost
  • Short-Term Lease Cost
  • Sublease Income
  • Variable Lease Cost
  • WAVG Discount Rate Fin
  • WAVG Discount Rate OL
  • WAVG Remaining Lease Term Fin
  • WAVG Remaining Lease Term OL
Note: Click the line item to go to the selected dashboard.

Financing Cash Flow from Fin

The Financing Cash Flow from Finance Leases report shows payment made minus interest amount for finance leases. Principal payment of finance leases exclude non-lease component.

This Financing Cash Flow from Finance Leases report uses the Period Balance Base Principal Amount measures. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Principal amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Principal amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Principal amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Principal amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Principal amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Interest on Lease Liabilities

The Interest on Lease Liabilities report shows interest accumulated for finance leases.

The report uses the Period Balance Base Interest Amount measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Interest amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Interest amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Interest amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Interest amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Interest amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Operating Cash Flow from Fin

The Operating Cash Flow from Finance Leases report shows the portion of payment made related to interest expense for Finance lease.

This report uses the Period Balance Base Interest Amount measure.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Interest amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Interest amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Interest amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Interest amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Interest amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Operating Cash Flow from OL

The Operating Cash Flow from Operating Leases report shows payment made for operating leases.

The Operating Cash Flow from Operating Leases report uses the Period Balance Base Payment Amount measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Payment amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Payment amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Payment amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Payment amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Payment amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Operating Lease Cost

The Operating Lease Cost report shows the straight line (SL) expense over the life of the operating lease.

This report uses the Period Balance Base Lease Expense measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      SL expense amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      SL expense amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      SL expense amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      SL expense amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

Short-Term Lease Cost

The Short-Term Lease Cost reports shows the expense for operating lease considered as shortStraight Line payment amount or base payment amount for the selected fiscal quarter within the selected fiscal year. selected fiscal quarter within the selected fiscal year.

This report uses the If Straight Line = Yes then Straight Line Amount * Base Currency Rate (from Lease) else Base Payment Amount from Lease Payment Detail measures. The Payment Detail Due Date is the period for this report.The Short-Term Lease Cost reports shows the expense for operating lease considered as short term, which is less than or equal to 12 months.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      The Short-Term Lease Cost reports shows the expense for operating lease considered as shortStraight Line payment amount or base payment amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Straight Line payment amount or base payment amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Straight Line payment amount or base payment amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Straight Line payment amount or base payment amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Straight Line payment amount or base payment amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Sublease Income

The Sublease income report shows sublease income over the period that is earned on a straight line basis.

The measure displays as negative in the report because the sublessor is separate from the rent expense you record as the lessee on the head lease.

This report uses the Sublease Straight Line Amount measure. The Invoice Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Sublease straight line payment amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Sublease straight line payment amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Sublease straight line payment amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Sublease straight line payment amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Sublease straight line payment amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

Variable Lease Cost

The Variable Lease Cost report shows additional cost related to the use of an asset that is included in the Non Lease Component.

This report uses the Base Payment Amount where Variable Cost = Yes measure. The Payment Detail Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar
    • Quarter-to-date

      Base payment amount for the selected fiscal quarter within the selected fiscal year.

    • Year-to-date

      Base payment amount from starting period of the selected fiscal year up to the last period of the selected fiscal quarter.

    • Life-to-date

      Base payment amount from the beginning period of the lease up to the last period of the selected fiscal quarter within the selected fiscal year.

    • Last Year-Quarter-to-date

      Base payment amount for the selected fiscal quarter from the year previous fiscal year.

    • Last Year-Year-to-date

      Base payment amount from the starting period of the previous year to the selected fiscal year up to the last period of the selected fiscal quarter in the previous year.

WAVG Discount Rate Fin

The Weighted Average Discount Rate - Finance report shows the present value of the remaining payments by multiplying the Total Discount Rate with the remaining finance payment over total remaining finance lease payment.

This report uses the (Period Balance Remaining Payment Amount/Period Balance Remaining Payment Amount of all leases)* Discount Rate measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar

WAVG Discount Rate OL

The Weighted Average Discount Rate - Operating report shows the present value of the remaining payments by multiplying the Total Discount Rate with the remaining operating payment over total remaining operating lease payment.

This report uses the (Period Balance Remaining Payment Amount/Period Balance Remaining Payment Amount of all leases) * Discount Rate measure.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar

WAVG Remaining Lease Term Fin

The Weighted Average Remaining Lease Term Finance shows the Total of Remaining Lease Term multiplied by Lease liabilities over the total number of remaining periods for finance.

This report uses the (Period Balance Base Liability Balance/Period Balance Base Liability Balance of all leases) * Period Balance Remaining Payment Months measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar

WAVG Remaining Lease Term OL

The Weighted Average Remaining Lease Term Operating reports shows the total of remaining lease term multiplied by lease liabilities over the total number of remaining periods for operating.

This report uses the (Period Balance Base Liability Balance/Period Balance Base Liability Balance of all leases) * Period Balance Remaining Payment Months measure. The Payment Due Date is the period for this report.

The filters used for slicing data are:

  • Company
  • Finance Enterprise Group
  • Fiscal Quarter
  • Fiscal year
  • Lease Accounting Method
  • Reporting Basis Financial Calendar