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Lease Approval Sheet 01 11 Xlsx Cmu  Form

Lease Approval Sheet 01 11 Xlsx Cmu Form

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hi and welcome to this video where we're  going to go through how to calculate the   lease liability at initial recognition before  getting into the calculation i thought i'd just   let you know that what we're going to cover here  is applicable for all the standards and even the   classification operating finance if you're under  ase842 the reason for that is the present value   methodology is the same at the commencement of the  lease because you are present valuing the nolan   future lease payments at that point in time so if  you want to calculate your lease liability at the   start you come to the right place now basically  the start is what they all have in common and   then they diverge so even if you're doing a  financial operating lease under asc 842 you   want to move on to your right of use asset that  differs and then if we're 16 so on and so forth   especially once you start hitting modification  accounting things like decrease in scope   all

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