Recalculating operating leases
Operating leases will be recalculated if either of the following options affect the contract end date:
• Renewal
• Termination
• Purchase
When the contract line's calculated end date changes as a result of these options, the financial commitments will be recalculated. For the accounting commitments, this means that when using:
• a primary accounting standard, the lease impact must be recalculated (by performing a remeasurement).
• multiple accounting standards, the operating lease is automatically recalculated (based on the remeasurement of the primary standard and without taking into account discount rates). The open accrual balance will be reduced to zero for the new calculated end date.