About lease accounting
Lease accounting concepts
4-4-5 calendar
Accounting period
Accounting standard
International Financial Reporting Standards - IFRS
FASB
GASB
Generally Accepted Accounting Principles - GAAP
Accrued expense
Asset movement schedule
Audit trail
Average rate
Capitalization
Carrying value
Contract currency
Contract options
Currency pair
Deferred revenue/income
Depreciation/amortization
Disclosure
Discount rate
Economic life span
End of year selection
Fair value
Finance lease
Financial event
Financial reporting entity
Financial year
Four eyes principle
Functional currency
FX gain/loss
Impairment
Initial direct costs
Lease
Headlease
Sublease
Lease incentive
Lease receivable
Lessee
Lessor
Liability
Life cycle
Minimum lease payments
Operating expense
Operating lease
Onboarding existing Lease contracts
Posting
Purchase option
Reference date
Rent-free period
Residual value
Guaranteed residual value
Unguaranteed residual value
Restoration costs
Right-of-use asset
Sale and leaseback
Spot rate
Straight-lining
Transition to new accounting standards
Transition from IAS 17 to IFRS 16
Transition from ASC 840 to ASC 842
Working with lease accounting
Adding lease accounting contracts
Adding lease contract lines
Adjusting the view of the contracts list
Converting to new lease accounting standards
Defining a transition definition
Linking a transition definition to a contract line
Transfer to the new standard
Closing amounts
Using the 'Combined closure' setting
Closure date overview
Closing a financial period
Reopening a closed financial period
Amount changes in a financially closed period
Amount changes and indexation
Registering a price level amount
Calculating and viewing commitments
Precalculating commitments for inactive contracts
Accounting commitments
Accounting commitment types
Lease liability calculation
Pro rata commitments
Reopening accounting commitments
Generating postings
Posting types
Recalculating commitments
Using a horizon date
Using multiple accounting standards
Restrictions for multiple accounting standards
Recalculating operating leases
Shortening the duration of a lease contract line
Reducing the physical scope of a lease contract
Performing an impairment or an impairment reversal
Impairment example
Performing a remeasurement
Using the automated selection of discount rates
Discount rate wizard
Search priority
Defining reporting entities and linking them to ledger codes
Linking custom ledger codes to postings
Manually adding an indexed amount
Straight-lining lease payments
Registering a rent-free period
Postponing the first payment date
Using purchase options
Returning an asset
Registering a lease incentive
Registering a sublease
Restrictions for headlease/sublease
Registering a sale and leaseback transaction
Using contract currencies and functional currencies
Adding currencies, currency pairs and exchange rates
Calculation example spot rate - average rate
Currencies in lease accounting contracts
Use case
Setting the number of decimal places for a currency
Using contract shortening options
Terminating a lease contract
Deleting closed lease contract lines
Completely removing lease accounting contracts
Using background actions
Planon calculation start date in lease accounting
Registering COVID-19 lease concessions
Financial event registration
The REMEAS financial event
Restrictions on financial events
4-4-5 Lease Accounting
Restrictions for 4-4-5 lease accounting
Working with 4-4-5 Lease Accounting
Specifying financial calendar settings
Specifying financial years
Specifying a 4-4-5 lease contract
4-4-5 & using operating companies
Working with GASB lease accounting
GASB and FASB - a comparison
GASB - scope
Indexation method on renewal options
Deferred inflow of resources
Reasonably certain lessor option
Accrued interest and financial income
Short-term lease calculation
Supported and unsupported features for GASB
Lease accounting event overview
Purpose
Generating and viewing a lease accounting event overview
Reporting in Lease accounting
Linking reporting groups to a contract line
Generating the Contract line commitments report
Contract line commitments report - an overview
Generating the Disclosure overview report
Editing the Disclosure overview report settings
Data in the Disclosure overview report
Generating the Lease overview report (old)
Editing the Lease overview report settings
Data in the Lease overview report
Lease schedule overview report
Generating the Lease schedule overview report
Lease schedule overview report - an overview
Contract portfolio overview report
Generating the Contract portfolio overview report
Data in the Contract portfolio overview report
Contract portfolio accounting period report
Generating the Contract portfolio accounting period report
Data in the Contract portfolio accounting period report
Lease classifications
Lease accounting standards and their classification
Overview of fixed ledger account codes
Lease accounting - Field descriptions
Contract line fields for lease accounting
Accounting commitment data fields
New fields for accounting commitments
Financial commitments data fields
Closure date overview - accounting commitments
Transition definition fields
Posting and journal entry fields
Financial reporting entity fields
Ledger account fields
Lease accounting event data - fields
Currency fields
Currency pair fields
Exchange rate fields
Contract options fields
Financial year fields
Financial calendar settings fields
Calculations based on lease accounting (IFRS 16)
Finance lease base case
Predefined changes at inception of lease
Case with payment period > accounting period
Operating lease base case
Lease accrual based on rent free period
Lease accrual based on payment period > accounting period
Guaranteed and unguaranteed residual values
Special features for contract options
Renewal options on lease contracts
Termination options on lease contracts
Rolling renewals
Migration of contracts based on lease accounting
Migration starting from the Planon start date
Operating lease
Onboarding procedure
Volume license in Lease Accounting