# Lease Accounting (ASC 842 / IFRS 16)

Translate a panel of eight leases into Day-1 right-of-use asset and lease liability balances under ASC 842 / IFRS 16, with five-year roll-forward, bright-line operating-vs-finance classification, and dashboard view of P&L impact and Y5 balances.

- Canonical: https://finamodel.com/templates/lease-accounting
- Download (.xlsx): https://finamodel.com/templates/lease-accounting.xlsx
- Category: Corporate Finance
- Model type: Operating model
- Difficulty: Intermediate
- Audiences: CFOs & FP&A, Accounting & controllers
- Tags: lease accounting, asc 842, ifrs 16, rou asset, lease liability

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