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🏢 ROU Asset (NBV)
Across all active leases
💰 Current Liability
Due within 12 months
📅 Non-Current Liability
Due after 12 months
📉 FY Depreciation
ROU depreciation this year

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Help & User Guide

FinoSutra — IND AS 116 Lease Accounting

Complete guide to managing leases, workflows, disclosures, and exports for CA firms and finance teams.

🚀
Getting Started
🔄
Workflow Status
📄
Lease Workspace
🏢
Company Workspace
📤
Export Center
FAQ

Getting Started

1
Add a Company

Go to Companies in the sidebar → click + Add Company. Enter your client's legal name, GSTIN, FY start month (April for Indian entities), and reporting standard (IND AS). Each company acts as a reporting container for its leases.

2
Add Leases

Go to Leases → click + Add Lease. Fill the Inputs tab: lease name, lessor, asset class, commencement date, term, rent per period, IBR (discount rate), and link to the company you created. Then click Calculate.

3
Review the Results

After calculating, check the Schedules tab for the amortization table, Journal Entries for Day 1 and periodic JEs, and Disclosures for the Para 52 note. The Overview tab shows key figures at a glance.

4
Move through Workflow

Once you're satisfied, move the lease from Draft → Ready for Review → Reviewed → Approved using the status pill in the top-right of the lease workspace. The system checks conditions at each step.

5
Export

Click the Export Pack button (top-right of lease or company workspace) to open the Export Center. Choose Lease Pack, Company Pack, or Portfolio Pack depending on what you need.

Tip: Use Upload Template on the Leases page to bulk-add multiple leases at once via Excel — much faster for clients with 5+ leases.

Workflow Status — How It Works

Every lease has a workflow status that tracks where it is in your review and approval process. Think of it like a document going from a CA's desk to a partner's sign-off.

Draft
Being prepared
Ready for Review
Sent to reviewer
Reviewed
Reviewer signed off
Approved
Partner approved
Closed
Lease terminated
If a lease is modified after approval, it moves to Modified and requires fresh review.
StatusWhat it meansConditions to enterWho sets it
Draft Lease is being prepared or filled in. All fields are editable. Default for any new lease. No conditions. Preparer (CA / staff)
Ready for Review Lease inputs are complete and sent to the reviewer. ✅ No validation errors  ✅ Lease name & lessor filled  ✅ At least one calculation run  ✅ Company linked Preparer
Reviewed Reviewer has checked the lease and signed off. ✅ Reviewer name entered  ✅ Review date captured (Audit & Review tab → Sign-Off) Reviewer (senior CA)
Approved Partner / approver has approved. Lease is final. ✅ Lease must be Reviewed first  ✅ Approver name entered  ✅ Approval date captured Approver (partner / CFO)
Modified Lease terms changed after approval — needs fresh review. Can be set from any status. Signals that recalculation and re-review are needed. Anyone
Closed Lease has ended or been terminated. Can be set from Approved or Draft. Lease becomes inactive. Anyone
How to change status: Open any lease → look at the top-right pill (e.g. Draft). Click it to cycle, or use the action bar buttons like Mark for Review. If a condition isn't met, a red gate will appear telling you exactly what's missing.
Sign-Off fields are in the Audit & Review tab of each lease → scroll down to the Sign-Off section. Fill in Reviewer Name + Date before moving to Reviewed, and Approver Name + Date before moving to Approved. Click Save Sign-Off then Save.
?
Why is my status change blocked?

When you click a status button and see a red gate modal — read the list. Each item tells you exactly what's missing. Fix those items, then try again. If you only see yellow warnings (not red errors), an Override button will appear to force the change.

Lease Workspace — 7 Tabs Explained

TabWhat you'll findWhen to use it
OverviewKey figures (ROU, liability, depreciation), workflow status, validation summary, sign-off health badgeQuick sanity check after calculating
InputsAll lease parameters — dates, rent, IBR, escalation, exemptions, company linkFilling in or editing the lease
SchedulesPeriod-by-period amortization table + Annual FY rollforward (switch with Period / Annual toggle)Verifying amortization numbers, cross-checking with GL
Journal EntriesDay 1 recognition JE + periodic interest accrual, payment, depreciation entriesPosting to accounting system, audit support
DisclosuresPara 52 maturity analysis, liability movement, ROU movement, P&L disclosuresPreparing notes to financial statements
DocumentsUpload slots for Lease Agreement, Amendment, Termination Letter, Memo, Disclosure NoteAttaching source documents for audit trail
Audit & ReviewValidation issues, explanation panel ("how was this calculated"), audit trail log, Sign-Off fieldsReview process, audit queries, sign-off
Always click Calculate after changing any input. The Schedules, JEs, and Disclosures tabs refresh automatically after calculation. The overview KPI strip also updates.

Company Workspace

The Company Workspace aggregates all leases under one entity into a single view — useful for preparing consolidated disclosures for a client.

1
Open a Company

Go to Companies in the sidebar → click Open → on any company card.

2
Overview tab

See 15 KPIs across all leases: total liability, ROU asset, depreciation, workflow counts (how many Draft / Pending / Approved), alerts (missing docs, expiring leases, validation errors).

3
Leases tab

Filter by workflow status or lease status. Click any lease row to jump straight into that lease's workspace.

4
Disclosures tab

See the consolidated Para 52 maturity analysis across all company leases. Click Export Pack to export a full Excel disclosure pack.

Link leases to a company in the Inputs tab of each lease — look for the Company dropdown. Without this, leases won't appear in the Company Workspace.

Export Center

The Export Center is the single place for all reports. Access it from the Export Pack button on any lease, company, or the Leases page.

TabBest forKey exports
Lease PackSingle lease working papers for auditWorking Paper Pack, Premium 12-sheet Report, Disclosure Note, JE Export
Company PackClient-level reporting and auditCompany Disclosure Pack, Lease Register, Validation Report, Company JE Pack
Portfolio PackAll leases across all clientsPortfolio Summary, All Disclosures, All JEs, Expiry Tracker, Premium Portfolio Pack
Filters: Use the Reporting Date selector to set the FY. Check "Approved leases only" to exclude drafts from financial reporting exports.

Frequently Asked Questions

Q
What IBR should I use?

IBR (Incremental Borrowing Rate) is the rate the lessee would pay to borrow funds to obtain an asset of similar value over a similar term. For Indian entities, typical range is 8–14% p.a. Use SBI MCLR + spread as a benchmark. Document your IBR basis in the Remarks field — this is an audit-sensitive judgment.

Q
What is the difference between Monthly, Quarterly, Half-Yearly, Annual frequency?

This is how often the lessee makes rent payments. Select the frequency that matches your lease agreement. The engine calculates the periodic discount rate accordingly (annual IBR ÷ 12 for monthly, ÷ 4 for quarterly, etc.).

Q
What is Payment Timing — Beginning vs. End?

Beginning (Advance) means rent is paid at the start of each period (common for office leases in India — first cheque on day 1). End (Arrears) means rent is paid at the end. This affects the PV calculation — advance payments give a slightly lower liability.

Q
When should I use the Short-Term or Low-Value exemption?

Short-Term: Lease term (including renewal options) is 12 months or less. Low-Value: Underlying asset value when new is below ~₹5 lakh (approx. USD 5,000 per IFRS 16 guidance). When checked, the tool skips ROU/liability recognition and treats rent as straight-line P&L expense.

Q
My status change is blocked — what do I do?

Read the red gate modal carefully. Each blocker tells you exactly what's missing. Common fixes: (1) Run Calculate at least once before marking Ready for Review. (2) Fill Reviewer Name + Date in the Audit & Review tab before marking Reviewed. (3) A lease must be Reviewed before it can be Approved.

Q
How do I handle a lease modification (rent change, term extension)?

Open the lease → change the inputs (revised rent, revised term, revised IBR) → click Calculate. Set the workflow status to Modified and note the modification date and reason in the Remarks field. Then re-run the full review workflow: Modified → Ready for Review → Reviewed → Approved.

Q
What is ROU Asset and Lease Liability?

ROU (Right-of-Use) Asset: The asset recognised on Day 1 = Present value of future lease payments + Initial Direct Costs − Lease Incentives. It is depreciated on a straight-line basis over the lease term. Lease Liability: The present value of all future lease payments, unwound using the IBR. It reduces with each payment and increases with interest accrual.

Q
How do I export for audit?

Open the lease → click Export Pack button → select Working Paper Pack for a 5-sheet Excel workpaper (lease assessment, amortization, rollforward, JEs, IBR working). For a full Big-4 style 12-sheet pack, select Premium Report Pack.

FinoSutra — IND AS 116 / IFRS 16 Lease Accounting Platform  ·  Compliant with IND AS 116 Para 5–28, 52
Companies
Company

Company-Level Disclosures — IND AS 116 Para 52

Company Journal Entries

Validation & Review Status

Documents & Audit Summary

Export Center

Working Paper Pack
Lease assessment, amortization schedule, IBR working, audit notes
Excel
Premium Report Pack
12-sheet Big-4 style pack — Cover, JEs, Disclosure, Audit WP, Change Log
Excel
Lease Disclosure Pack
Para 52 maturity analysis, liability rollforward, P&L impact
Excel
Journal Entry Export
GL-ready journal entries — Day 1, interest, payment, depreciation
Excel
Company Disclosure Pack
Consolidated Para 52 note — all leases under this company
Excel
Company Journal Entry Pack
Combined GL entries for all company leases
Excel
Lease Register
All leases — key terms, IBR, status, current/non-current split
Excel
Validation Report
All leases with open errors, warnings, missing fields
Excel
Company Audit Working Pack
Full 12-sheet premium pack for all company leases
Excel
Portfolio Summary
All leases — one row per lease with key figures and status
Excel
All Disclosures
Consolidated IND AS 116 Para 52 note for all entities
Excel
All Journal Entries
Combined GL posting file for all leases
Excel
Expiry Tracker
Leases expiring in 30 / 60 / 90 / 180 days
Excel
Premium Portfolio Pack
Full 12-sheet Big-4 pack for all leases
Excel
Cannot change status
The following conditions must be met before this status change:
    New Lease
    Draft
    Fill inputs on the Inputs tab, then click Calculate to see results here.

    Lease Identity

    Lease Name
    Lease ID
    Lessor
    Asset Category
    Company
    Entity / Lessee

    Lease Terms

    Commencement
    End Date
    Term
    Rent / Period
    Frequency
    IBR

    Workflow & Status

    StatusDraft
    Escalation
    ExemptionNone
    Extension Option
    Last Calculated
    Last Updated
    Changes auto-update the badge above
    Lease Identity
    Dates & Term
    Auto-fills from start + term
    Payment Terms
    Accounting Assumptions
    💡 Typical Indian IBR: 8–14% p.a.  ·  Enter as % (e.g. 10 = 10%)
    IBR Reference Rates (FY 2025-26) SBI MCLR (1yr): ~8.75%
    HDFC MCLR (1yr): ~9.05%
    Listed cos: 8–10% p.a.
    MSMEs: 10–14% p.a.
    RBI Base Rate →
    Escalation
    Adjustments & Rent-free
    Added to ROU asset (Para 24)
    Deducted from ROU asset (Para 24)
    Zero-payment periods at commencement
    Added to ROU asset as provision (Para 24c)
    Options & Judgements
    Lease term ≤ 12 months at commencement — exempt from recognition
    Underlying asset value ≤ USD 5,000 when new — exempt from recognition
    If reasonably certain to exercise, include extension term in lease term (Para 19)
    If reasonably certain NOT to exercise, include in lease term (Para 19)
    Notes & Remarks
    Fill in the form and click Calculate to see results
    Run Calculate from the action bar to generate the amortization schedule.
    Lease Journal Entries
    IND AS 116 — Day 1, interest accrual, payments & depreciation
    Save this lease first, then journal entries will appear here.
    Lease-Level Disclosure
    IND AS 116 Para 52 — computed after Calculate
    Run Calculate to generate disclosure outputs for this lease.
    Document Links
    Save links or names to lease documents — no file upload, just references stored with the lease
    Paste a Google Drive / SharePoint link, or type a file name. Links open in a new tab. This is a reference only — files are not uploaded or stored here.

    Validation Issues

    Run validation to check this lease for issues.

    Review Sign-off

    Review Notes

    Check below. Rows with errors will be skipped.

    RowLease NameEntityTermIBR Initial Liability (₹)ROU Asset (₹)FY Depn (₹)Status