In this example, operating lease contract period is 5 years. The amount to be paid is 1,000 euros each year at the start of the year and the amount is be booked on a quarterly basis. The first quarter, the full year is paid at once but only a quarter of the amount is booked. This implies a lease accrual that will be straightened after one year. The balance runs to zero every year but starts to build up again every first quarter.