IBM TRIRIGA Version 10.5.2

Lease accounting assumption review

This flowchart describes the process of reviewing the lease accounting assumptions for a lease in TRIRIGA®. Based on the joint FASB-IASB standards, the assumptions that are used in amortization schedule calculations include the incremental borrowing rate, percent growth assumptions, and rent component assumptions. If the review triggers a change in the assumptions, then a separate review or reassessment of the current lease or contract can also be initiated.



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