IFRS 16 Technical Calculator
Right-of-Use Asset Calculator
Calculate the opening right-of-use asset under IFRS 16 using lease liability, initial direct costs, lease incentives, restoration provision, and prepaid lease payments. Generate instant depreciation outputs and an opening journal entry preview.
Standalone Page Module
Input Module
Enter Lease Setup Data
Fill in the core IFRS 16 inputs below to compute the initial right-of-use asset and straight-line depreciation.
Formula used: Lease Liability + Initial Direct Costs + Restoration Provision + Prepaid Lease Payments − Lease Incentives.
Results Snapshot
Instant Outputs
Review the core IFRS 16 results immediately after calculation.
Opening ROU Asset
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Annual Depreciation
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Monthly Depreciation
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Initial Journal Entry
Not calculated yet.
Depreciation Schedule
Year-by-Year Breakdown
Straight-line depreciation schedule based on the calculated opening ROU asset and lease term.
| Year | Opening Balance | Depreciation | Closing Balance |
|---|---|---|---|
| No schedule yet. Enter values and click Calculate. | |||
Visual View
Asset Reduction Chart
A simplified visual showing the decline in carrying amount over the lease term.
No chart yet. Calculate first to generate the schedule.
