TOOLS · SHSDESK

Right-of-Use Asset Calculation

A lessee-side system for calculating right-of-use assets and lease liabilities under PSAK 116 (formerly PSAK 73), including restoration provisions, lease withholding tax, tax reconciliation and deferred tax.

SHSDeskRight-of-Use Asset PSAK 116

SchedulePresentation & TaxJournal

Commencement date

01/01/2025

Lease term

5 years

Discount rate

10%

Year	Opening lease liability	Lease payment	Interest expense	Closing lease liability
2025	500,383,854	120,000,000	38,038,385	418,422,239
2026	418,422,239	120,000,000	29,842,224	328,264,463
2027	328,264,463	120,000,000	20,826,446	229,090,909
2028	229,090,909	120,000,000	10,909,091	120,000,000

Lease liability – initial recognition500,383,854

Right-of-use asset – initial recognition506,383,854

Annual depreciation101,276,771

Restricted Access

The view above is a preview only. This system can only be used by users who have been granted access.

The preview uses illustrative data, not client data.