Tools · IFRS 16
IFRS 16 lease liability & ROU asset calculator
Enter the lease payment, term and incremental borrowing rate. The calculator gives you the day-1 liability and ROU asset, then lays out the full schedule — interest unwinding on the liability, straight-line depreciation on the asset — period by period.
Frequency
Lease liability (PV)
AED 2,586,278.04
ROU asset (day 1)
AED 2,586,278.04
Total interest
AED 413,721.96
Total payments
AED 3,000,000.00
Amortisation schedule
| # | Liability open | Interest | Payment | Liability close | ROU open | Depreciation | ROU close |
|---|---|---|---|---|---|---|---|
| 1 | 2,586,278.04 | 12,931.39 | 50,000.00 | 2,549,209.43 | 2,586,278.04 | 43,104.63 | 2,543,173.40 |
| 2 | 2,549,209.43 | 12,746.05 | 50,000.00 | 2,511,955.47 | 2,543,173.40 | 43,104.63 | 2,500,068.77 |
| 3 | 2,511,955.47 | 12,559.78 | 50,000.00 | 2,474,515.25 | 2,500,068.77 | 43,104.63 | 2,456,964.14 |
| 4 | 2,474,515.25 | 12,372.58 | 50,000.00 | 2,436,887.83 | 2,456,964.14 | 43,104.63 | 2,413,859.50 |
| 5 | 2,436,887.83 | 12,184.44 | 50,000.00 | 2,399,072.27 | 2,413,859.50 | 43,104.63 | 2,370,754.87 |
| 6 | 2,399,072.27 | 11,995.36 | 50,000.00 | 2,361,067.63 | 2,370,754.87 | 43,104.63 | 2,327,650.23 |
| 7 | 2,361,067.63 | 11,805.34 | 50,000.00 | 2,322,872.97 | 2,327,650.23 | 43,104.63 | 2,284,545.60 |
| 8 | 2,322,872.97 | 11,614.36 | 50,000.00 | 2,284,487.33 | 2,284,545.60 | 43,104.63 | 2,241,440.97 |
| 9 | 2,284,487.33 | 11,422.44 | 50,000.00 | 2,245,909.77 | 2,241,440.97 | 43,104.63 | 2,198,336.33 |
| 10 | 2,245,909.77 | 11,229.55 | 50,000.00 | 2,207,139.32 | 2,198,336.33 | 43,104.63 | 2,155,231.70 |
| 11 | 2,207,139.32 | 11,035.70 | 50,000.00 | 2,168,175.01 | 2,155,231.70 | 43,104.63 | 2,112,127.06 |
| 12 | 2,168,175.01 | 10,840.88 | 50,000.00 | 2,129,015.89 | 2,112,127.06 | 43,104.63 | 2,069,022.43 |
| 13 | 2,129,015.89 | 10,645.08 | 50,000.00 | 2,089,660.97 | 2,069,022.43 | 43,104.63 | 2,025,917.80 |
| 14 | 2,089,660.97 | 10,448.30 | 50,000.00 | 2,050,109.27 | 2,025,917.80 | 43,104.63 | 1,982,813.16 |
| 15 | 2,050,109.27 | 10,250.55 | 50,000.00 | 2,010,359.82 | 1,982,813.16 | 43,104.63 | 1,939,708.53 |
| 16 | 2,010,359.82 | 10,051.80 | 50,000.00 | 1,970,411.62 | 1,939,708.53 | 43,104.63 | 1,896,603.89 |
| 17 | 1,970,411.62 | 9,852.06 | 50,000.00 | 1,930,263.68 | 1,896,603.89 | 43,104.63 | 1,853,499.26 |
| 18 | 1,930,263.68 | 9,651.32 | 50,000.00 | 1,889,915.00 | 1,853,499.26 | 43,104.63 | 1,810,394.63 |
| 19 | 1,889,915.00 | 9,449.57 | 50,000.00 | 1,849,364.57 | 1,810,394.63 | 43,104.63 | 1,767,289.99 |
| 20 | 1,849,364.57 | 9,246.82 | 50,000.00 | 1,808,611.39 | 1,767,289.99 | 43,104.63 | 1,724,185.36 |
| 21 | 1,808,611.39 | 9,043.06 | 50,000.00 | 1,767,654.45 | 1,724,185.36 | 43,104.63 | 1,681,080.72 |
| 22 | 1,767,654.45 | 8,838.27 | 50,000.00 | 1,726,492.72 | 1,681,080.72 | 43,104.63 | 1,637,976.09 |
| 23 | 1,726,492.72 | 8,632.46 | 50,000.00 | 1,685,125.19 | 1,637,976.09 | 43,104.63 | 1,594,871.46 |
| 24 | 1,685,125.19 | 8,425.63 | 50,000.00 | 1,643,550.81 | 1,594,871.46 | 43,104.63 | 1,551,766.82 |
| 25 | 1,643,550.81 | 8,217.75 | 50,000.00 | 1,601,768.57 | 1,551,766.82 | 43,104.63 | 1,508,662.19 |
| 26 | 1,601,768.57 | 8,008.84 | 50,000.00 | 1,559,777.41 | 1,508,662.19 | 43,104.63 | 1,465,557.55 |
| 27 | 1,559,777.41 | 7,798.89 | 50,000.00 | 1,517,576.30 | 1,465,557.55 | 43,104.63 | 1,422,452.92 |
| 28 | 1,517,576.30 | 7,587.88 | 50,000.00 | 1,475,164.18 | 1,422,452.92 | 43,104.63 | 1,379,348.29 |
| 29 | 1,475,164.18 | 7,375.82 | 50,000.00 | 1,432,540.00 | 1,379,348.29 | 43,104.63 | 1,336,243.65 |
| 30 | 1,432,540.00 | 7,162.70 | 50,000.00 | 1,389,702.70 | 1,336,243.65 | 43,104.63 | 1,293,139.02 |
| 31 | 1,389,702.70 | 6,948.51 | 50,000.00 | 1,346,651.21 | 1,293,139.02 | 43,104.63 | 1,250,034.38 |
| 32 | 1,346,651.21 | 6,733.26 | 50,000.00 | 1,303,384.47 | 1,250,034.38 | 43,104.63 | 1,206,929.75 |
| 33 | 1,303,384.47 | 6,516.92 | 50,000.00 | 1,259,901.39 | 1,206,929.75 | 43,104.63 | 1,163,825.12 |
| 34 | 1,259,901.39 | 6,299.51 | 50,000.00 | 1,216,200.90 | 1,163,825.12 | 43,104.63 | 1,120,720.48 |
| 35 | 1,216,200.90 | 6,081.00 | 50,000.00 | 1,172,281.90 | 1,120,720.48 | 43,104.63 | 1,077,615.85 |
| 36 | 1,172,281.90 | 5,861.41 | 50,000.00 | 1,128,143.31 | 1,077,615.85 | 43,104.63 | 1,034,511.22 |
| 37 | 1,128,143.31 | 5,640.72 | 50,000.00 | 1,083,784.03 | 1,034,511.22 | 43,104.63 | 991,406.58 |
| 38 | 1,083,784.03 | 5,418.92 | 50,000.00 | 1,039,202.95 | 991,406.58 | 43,104.63 | 948,301.95 |
| 39 | 1,039,202.95 | 5,196.01 | 50,000.00 | 994,398.96 | 948,301.95 | 43,104.63 | 905,197.31 |
| 40 | 994,398.96 | 4,971.99 | 50,000.00 | 949,370.96 | 905,197.31 | 43,104.63 | 862,092.68 |
| 41 | 949,370.96 | 4,746.85 | 50,000.00 | 904,117.81 | 862,092.68 | 43,104.63 | 818,988.05 |
| 42 | 904,117.81 | 4,520.59 | 50,000.00 | 858,638.40 | 818,988.05 | 43,104.63 | 775,883.41 |
| 43 | 858,638.40 | 4,293.19 | 50,000.00 | 812,931.59 | 775,883.41 | 43,104.63 | 732,778.78 |
| 44 | 812,931.59 | 4,064.66 | 50,000.00 | 766,996.25 | 732,778.78 | 43,104.63 | 689,674.14 |
| 45 | 766,996.25 | 3,834.98 | 50,000.00 | 720,831.23 | 689,674.14 | 43,104.63 | 646,569.51 |
| 46 | 720,831.23 | 3,604.16 | 50,000.00 | 674,435.39 | 646,569.51 | 43,104.63 | 603,464.88 |
| 47 | 674,435.39 | 3,372.18 | 50,000.00 | 627,807.57 | 603,464.88 | 43,104.63 | 560,360.24 |
| 48 | 627,807.57 | 3,139.04 | 50,000.00 | 580,946.60 | 560,360.24 | 43,104.63 | 517,255.61 |
| 49 | 580,946.60 | 2,904.73 | 50,000.00 | 533,851.34 | 517,255.61 | 43,104.63 | 474,150.97 |
| 50 | 533,851.34 | 2,669.26 | 50,000.00 | 486,520.59 | 474,150.97 | 43,104.63 | 431,046.34 |
| 51 | 486,520.59 | 2,432.60 | 50,000.00 | 438,953.20 | 431,046.34 | 43,104.63 | 387,941.71 |
| 52 | 438,953.20 | 2,194.77 | 50,000.00 | 391,147.96 | 387,941.71 | 43,104.63 | 344,837.07 |
| 53 | 391,147.96 | 1,955.74 | 50,000.00 | 343,103.70 | 344,837.07 | 43,104.63 | 301,732.44 |
| 54 | 343,103.70 | 1,715.52 | 50,000.00 | 294,819.22 | 301,732.44 | 43,104.63 | 258,627.80 |
| 55 | 294,819.22 | 1,474.10 | 50,000.00 | 246,293.32 | 258,627.80 | 43,104.63 | 215,523.17 |
| 56 | 246,293.32 | 1,231.47 | 50,000.00 | 197,524.78 | 215,523.17 | 43,104.63 | 172,418.54 |
| 57 | 197,524.78 | 987.62 | 50,000.00 | 148,512.41 | 172,418.54 | 43,104.63 | 129,313.90 |
| 58 | 148,512.41 | 742.56 | 50,000.00 | 99,254.97 | 129,313.90 | 43,104.63 | 86,209.27 |
| 59 | 99,254.97 | 496.27 | 50,000.00 | 49,751.24 | 86,209.27 | 43,104.63 | 43,104.63 |
| 60 | 49,751.24 | 248.76 | 50,000.00 | 0.00 | 43,104.63 | 43,104.63 | 0.00 |
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.