Creating lease modifications
When the lease agreement changes, you can use the Modification to update the term or the lease payments.
- Select Leases.
- Open a lease record.
- Click the Modification button.
- Select a Modification Date and provide a Description.
- To modify the terms, select the Modify Terms check box and specify this information:
- Extension or Reduction
- Select whether the term is extended or reduced, and specify the number of months for the adjustment.
- Modification Length
- Specify the new lease length in months. The value is used to modify the end date of the lease.
- Implicit Interest Rate
- If the modification changes the implicit interest rate, then specify the new rate.
- The original values of the lease and the modified values are displayed. Verify that the changes are correct.
- Click Next. The existing payment schedule is displayed.
- To specify an individual payment, click the add payment icon and complete the payment information.
- To create a recurring payment, select the first row of the payment schedule, select Modify Payments, and specify this information:
- Begin
- Specify the starting date of the modified payments.
- End
- Specify the new ending date of the lease if the term is modified, otherwise specify the original end date of the lease.
- Action
- Select the action to take on the payments. You can add, update, or delete.
- First Due Date
- Specify the first due date for the new payments. The recurring payments are created from this date at the frequency that is specified.
- Frequency
- Select the frequency of the payment. Valid values are weekly, monthly, quarterly, yearly, or semi-annually.
- Payment Amount
- Specify the payment amount.
- Verify that the payment schedule is correct and click Next.
- Verify that the lease amortization schedule is correct. The blue alert indicates the date of the modification.
- Click Next. The summary page is displayed.
- Verify that the remaining lease costs are correct.
- Click Adjust Asset. Select the asset to modify. Make note of the new asset basis. You will use the asset basis in step 16.
- Select the Items tab of the asset and open the item record.
- If no asset items were added, then specify this information:
- Book Adjustment Date
- Specify the date of the modification.
- Cost
- Specify the new asset basis from step 14.
- If an additional asset item is added to the lease, then specify this information:
- Book Adjustment Date
- Specify the date of the modification.
- Purchase Date
- Specify the date that the asset was purchased.
- Cost
- If only one new asset exists, then this field is filled to balance the lease ROU and asset basis. If multiple new asset items exist, then specify the cost of each.
- To remove an item from the lease, use these steps:
- Specify an adjustment date for an asset item. To delete an asset item, the asset must be in a state of adjustment in progress.
- Select the asset item and click Delete.
- Verify that the asset basis that was calculated in the modification in step 14 equals the asset basis of the remaining asset items.
- Select the Adjustments tab to verify the adjustment to the asset or select the Transactions tab to view the unreleased transactions for the modification
- Click Release.
- Navigate back to the lease modification record.
- Click Release Modification.
You can also click Finish. Review the pending changes and from the lease, click Release Modification