MI Financial Tools

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Lease Calculator

COMPANY NAME

Start date

Term (years)

Initial payment

Borrowing rate (%)

✎ MODIFICATION (flexible year)

Modification from year

New payment

New rate (%)

Direct costs

Incentive

Lease modifications: set year, new payment & rate. All inputs compact.

ABC ENTERPRISES

Right‑of‑use asset

–

Lease liability

–

LEASE AMORTISATION SCHEDULE

Year	Liability begin	Interest	Payment	Liability end	Depreciation

JOURNAL ENTRIES — LESSEE BOOKS

All amounts in CU. Modification at specified year.

LEASE CALCULATOR IFRS 16

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