leasingskyldighet

Leasingskyldighet, also known as lease liability, refers to the obligation of a lessee (the party renting an asset) to make lease payments over the lease term. Under accounting standards like IFRS 16 and ASC 842, lessees are now required to recognize most leases on their balance sheets. This recognition involves recording a right-of-use asset and a corresponding lease liability. The lease liability represents the present value of the future lease payments that the lessee is committed to making.

The calculation of the lease liability typically involves discounting the future lease payments using the interest rate implicit in the lease, or if that is not readily determinable, the lessee's incremental borrowing rate. Lease payments include fixed payments, variable payments based on an index or rate, amounts expected to be paid under purchase options if reasonably certain to be exercised, and termination penalties if the lease term reflects the lessee exercising an option to terminate.

This accounting change has significantly impacted the financial statements of many companies, as it increases both assets and liabilities. It provides a more transparent view of a company's financial obligations related to its leased assets. The lease liability is subsequently reduced over time as lease payments are made, with a portion of each payment accounting for interest expense and the remainder reducing the principal amount of the liability.