Lease Maturity and Commitments
State the payments still due on each lease, in the bands the disclosure needs, and the current portion.
- Ledger + lease register
How the result is read
IFRS 16.58 and ASC 842 both require a maturity analysis of the undiscounted payments; French GAAP and FRS 102 before 2026 require the same commitments in the notes. The figures come from each lease’s terms, not from a schedule the client typed, so they agree with the recalculated liability by construction. The current portion — what falls due within a year, discounted — is what splits the liability on the balance sheet. A lease whose term has ended and that still carries a liability is an extension nobody recorded, or a liability nobody released.
In the application
Lease Maturity and Commitments is filed under Fixed assets & leases, index letter F. "Run all analyses" runs it with every other analysis the ledger and the documents loaded can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under F, beside an index of the source files with their SHA-256 fingerprints.
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