Category Archives: Present Value of Minimum Lease Payments

Using Excel to Calculate Present Value of Minimum Lease Payments

This is the ONE thing you MUST be able to do under the new lease accounting rules: The new lease accounting rules require the vast majority of leases to be capitalized, and the capitalized amount is calculated as the present … Continue reading

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2013 Lease Exposure Draft: Type A Leases

In this post I will explain Type A leases in detail from the lessee perspective. We will discuss how to calculate the initial and subsequent values of the lease liability and the initial and subsequent values of the Right of … Continue reading

Posted in Approach 1, Lease Liability, New Lease Accounting Rules, Present Value of Minimum Lease Payments, ROU Asset, Type A Lease | Tagged | Leave a comment

Excel Template to Calculate Present Value of Minimum Lease Payments

This is free excel tool you can use to calculate the present value of future minimum lease payments. It is a template that works for periods up to 120 years. To calculate using your own numbers, change the values in … Continue reading

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How to use Excel to Calculate the Present Value of Minimum Lease Payments when the payment amount changes each period

This post by George Azih explains how to use excel to calculate the present value of minimum lease payments when each payment is different. To see how to use excel to calculate the present value of lease payments when the … Continue reading

Posted in Lease Accounting, Minimum Lease Payments Using Excel, Present Value of Lease Payments with varying lease payments, Present Value of Minimum Lease Payments | Tagged | Leave a comment

How to use Excel to Calculate the Present Value of Minimum Lease Payments when the payment amount does not change.

Reader Request: This post explains how to use excel to calculate the present value of minimum lease payments when each payment is equal.  To learn how to calculate the present value of lease payments when payments change each period, click … Continue reading

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