Lease Register to Ledger
Agree the lease register to what the ledger paid each lessor and to the lease liabilities it carries.
- Ledger + lease register
How the result is read
The register is the population every other lease test reads, so it is tied to the ledger first, in two ways. What the register says each lessor was due in the year, from the lease’s own schedule, must be what the ledger paid them: a ledger that paid more is paying for a lease, an extension or a second asset the register does not hold. The liability the register carries must be what the ledger carries. Where the ledger carries none, the entity expenses its leases — French GAAP, FRS 102 before 2026 — and the sheet says what IFRS 16, ASC 842 or FRS 102 from 2026 would recognise, rather than calling the absence an error.
In the application
Lease Register to Ledger 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.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required