leasingforpliktelser

Leasingforpliktelser, or lease liabilities, are the financial obligations a lessee has to make future lease payments for leased assets. Under IFRS 16, a lessee recognizes a lease liability at the commencement date equal to the present value of lease payments not yet paid. This liability is presented on the balance sheet together with a corresponding right-of-use asset.

The measurement of the lease liability uses a discount rate. If the rate implicit in the lease is readily determinable, it is used; otherwise, the lessee’s incremental borrowing rate is applied. The payments included in the measurement typically consist of fixed payments required by the lease, variable payments that depend on an index or rate, amounts expected to be payable under residual value guarantees, the exercise price of a purchase option if it is reasonably certain to be exercised, and penalties for terminating the lease.

Variable lease payments that depend on usage or other factors not tied to an index or rate are usually recognized as an expense when they arise, rather than included in the initial liability, unless they are tied to an index or rate.

Over the lease term, the liability decreases as lease payments are made and interest accrues on the outstanding balance. Interest is recognized in profit or loss, while the principal portion reduces the lease liability. If lease terms change or a reassessment is required, the liability may be remeasured, with adjustments affecting the right-of-use asset or profit or loss.

Leasingforpliktelser have a significant impact on a company’s balance sheet, leverage ratios, and liquidity metrics, and they are governed by IFRS 16 in many jurisdictions, with a similar framework under US GAAP ASC 842.