Instruction: Input appropriate amounts in grey shaded cells

Discount rate
First year discount variable 100.00%

Discount Discounted
Years Amounts
variable amounts

Lease payments 1 -
2 1.0000 -
3 1.0000 -
4 1.0000 -
5 1.0000 -

Total 0

Lease liability Right-of-use asset

Beginning Beginning
balance Lease payment Interest expense Ending balance balance Depreciation Ending balance
Year
1 - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Instruction: Input appropriate amounts in grey shaded cells

Discount rate
First year discount variable 100.00%

Discount Discounted
Years Amounts
variable amounts

Lease payments 1 1.0000 - At inception

2 1.0000 - DR Right-of-use asset -
3 1.0000 - CR Lease liability -
4 1.0000 - CR Cash -
5 1.0000 -
6 1.0000 - At the end of year 1
7 1.0000 - DR Depreciation expense -
8 1.0000 - CR Right-of-use asset -
9 1.0000 - DR. Interest expense -
10 1.0000 - CR Lease liability -
11 1.0000 -
12 1.0000 -
13 1.0000 -
14 1.0000 -
15 1.0000 -

Total 0
Instruction: Input appropriate amounts in grey shaded cells

Discount rate
First year discount variable 100.00%

Discount Discounted
Years Amounts
variable amounts

Lease payments 1 1.0000 - At inception

2 1.0000 - DR Right-of-use asset -
3 1.0000 - CR Lease liability -
4 1.0000 - CR Cash -
5 1.0000 -
6 1.0000 - At the end of year 1
7 1.0000 - DR Depreciation expense -
8 1.0000 - -
9 1.0000 - DR. Interest expense -
10 1.0000 - CR. Lease liability -
11 1.0000 -
12 1.0000 -

Total 0