Lease Accounting Spreadsheet

	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P	Q	R	S	T	U	V
1	Lease Name	Lessor Name	Lease Type	Start Date	End Date	Monthly Payment	Discount Rate	Initial ROU Asset	Accumulated Amortization	Remaining Liability	Variable Payments	Notes	Lease Term (months)	Total Lease Payments	Annual Lease Expense	Renewal Options	Termination Penalties	Payment Frequency	Property Address	Tax Implications	Custom Notes	Status

2	HQ Office Lease	ABC Realty	Operating	01/01/2022	12/31/2031	$12,000	5%	$1,100,000	$240,000	$860,000	$500/month utilities	Includes renewal option	120	$1,440,000	$144,000	5 years at adjusted rent rates	$50,000	Monthly	123 Main St, City, State	Tax deductible utilities	N/A	Active
3	Warehouse Lease	XYZ Properties	Finance	03/01/2023	02/28/2028	$8,000	6%	$420,000	$80,000	$340,000	None	Early termination option	60	$480,000	$96,000	3 years at current rates	$30,000	Monthly	456 Warehouse Rd, City, State	Accelerated depreciation	First renewal pending	Active
4	Retail Space Lease	LMN Estates	Operating	06/01/2024	05/31/2034	$15,000	4%	$1,300,000	$50,000	$1,250,000	Percentage of sales > $1M	Variable rent adjustments	120	$1,800,000	$180,000	10 years with market adjustment	$75,000	Monthly	789 Retail Ave, City, State	Deduction for sales-based payments	Detailed review required	Pending
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17	Disclaimer - This lease accounting spreadsheet template is provided for informational purposes only and is not intended to serve as professional financial, legal, or accounting advice. Users are encouraged to consult with qualified financial advisors, accountants, or legal professionals to obtain specific guidance tailored to their unique circumstances.
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