lease amortization schedule with residual value excel

Diminishing balance depreciation without residual value.

Diminishing balance depreciation with residual value.

Exemption for initial recognition of leases under IFRS 16.

Accounting for a finance lease by a lessor.

Lease modification – change in consideration only.

Lease modification – both increase and decrease in scope.

Reassessment of the lease term with updated discount rate.

Initial measurement of the right-of-use asset and lease liability (rent-free periods).

Initial measurement of the right-of-use asset and lease liability (quarterly lease payments).

Initial measurement of the right-of-use asset and lease liability.Fair value of a customer base calculated using multi-period excess earnings method.Modification of a financial liability that does not result in a derecognition.Loan at below-market interest rate subsidised by government.Factoring with partial recourse that qualifies for derecognition.Asset that has become credit-impaired after initial recognition.Purchased credit-impaired financial asset and credit adjusted effective interest rate.Impairment: lifetime ECL for trade receivables using a provision matrix.Impairment: illustrative calculation of lifetime expected credit losses and 12-month expected credit losses for a loan.Re-estimation of cash flows in floating-rate instruments.Revision of cash flows in amortised cost calculation.Illustration of application of amortised cost and effective interest method.Replacement awards in the context of business combinations.Share-based payment transaction with cash alternative.Modification of a share-based payment through repricing of options and changes in their number.Modification of a share-based payment through repricing of options.Share-based payment with variable awards based on market vesting conditions.

Share-based payment with market performance vesting condition and flexible vesting period.

Share-based payment with non-market performance vesting condition and flexible vesting period.Share-based payment with service vesting condition and market condition.Below you will find the list of all IFRS calculation examples available on, each accompanied by a corresponding illustrative Excel file.

Lease amortization schedule with residual value excel