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
Variable lease payments that depend on usage or other factors not tied to an index or rate
Over the lease term, the liability decreases as lease payments are made and interest accrues on the
Leasingforpliktelser have a significant impact on a company’s balance sheet, leverage ratios, and liquidity metrics, and