OpenChainGraph Suite · ART-571 · Lease Accounting & Recompute

Lease Schedule Recompute – ASC 842 / IFRS 16

Recomputes the present value of a declared lease payment schedule and the full effective-interest amortization – liability and right-of-use asset – under ASC 842 and IFRS 16 side by side, from a declared discount rate, a declared payment timing (arrears = period-end payments, the ordinary annuity; advance = period-start payments, the annuity due), and the payment dates themselves. Runs the ASC 842 five-criterion finance-vs-operating classification test, with the two judgment-shaped criteria computed only when the caller elects the common 75%/90% bright lines and otherwise declared directly. Optionally diffs either regime's closing liability against a counterparty-supplied preparer schedule within a declared tolerance, and stages an evidence-handover section: the disclosure figures each regime produced, plus the pointer to the offline evidence-handover bundle that packages this receipt.

Recompute · discount rate always declared, never derived Timing declared: arrears or advance · never defaulted Bright-line elections labeled, never silent Evidence-handover stage · offline bundle pointer Verdict: MATCHES · DIVERGES · INDETERMINATE

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data – use synthetic or anonymised inputs only.

⚠ Not legal, tax, or accounting advice. Performs arithmetic and a documented classification test only over the lease terms and discount rate you supply – it does not source a discount rate, determine what qualifies as a specialized asset, or reproduce FASB/IASB standard text.

Lease term, discount rate & payments

The demo values below are synthetic and already loaded, so you can press Run without entering anything of your own.

Commencement date

End date

Discount rate, annual (e.g. 0.06 = 6%)

Initial direct costs (minor units)

Lease incentives received (minor units)

Payment schedule (JSON array: date, amount_minor)

Payment timing (declared, never defaulted)

Arrears: every payment date must fall after the commencement date. Advance: the first payment may sit at commencement (it discounts to face amount and carries zero interest), and every payment date must fall before the end date.

ASC 842 classification inputs

Ownership transfers at end of term?

Purchase option reasonably certain?

Specialized asset (no alternative use)?

Elect 75% major-part bright line?

Economic life, years (if elected) / major-part judgment (if not)

Elect 90% substantially-all bright line?

Fair value minor units (if elected) / substantially-all judgment (if not)

Optional preparer diff

Compare regime

Diff tolerance (minor units)

Leave the preparer JSON empty to skip the diff.

Preparer schedule (JSON array: date, liability_balance_minor) – optional

ASC 842 classification

ASC 842 amortization schedule

IFRS 16 amortization schedule

Preparer diff

Evidence handover (offline bundle stage)

Findings

Rejected inputs

Execution Hash (SHA-256)

What this does not do

It does not source or infer a discount rate (incremental borrowing rate or rate implicit in the lease), does not determine what qualifies as a specialized asset, and does not source a fair value or economic-life estimate – those are declared inputs. It is not legal, tax, or accounting advice; the FINANCE/OPERATING classification and the MATCHES/DIVERGES/INDETERMINATE diff verdict are citable records of an arithmetic and declared-input evaluation, not a substitute for the preparer's or auditor's judgment.

ART-566 recomputes a different declared-balance reconciliation (trust accounting) using the same never-defaulted-tolerance discipline this node applies to its diff tolerance and bright-line elections.

Ask your agent

Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

Run the AINumbers MCP tool `recompute_lease_schedule_asc842_ifrs16`. Task: Recompute the present value of a declared lease payment schedule and the full effective-interest amortization -- liability and right-of-use asset -- under ASC 842 and IFRS 16 side by side, from a caller-declared discount rate and payment schedule.
Call it with arguments: {"policy_parameters":{"discount_rate_annual":0.06,"lease_term":{"commencement_date":"2026-01-01","end_date":"2029-01-01"},"payment_schedule":[{"date":"2027-01-01","amount_minor":1000000},{"date":"2028-01-01","amount_minor":1000000},{"date":"2029-01-01","amount_minor":1000000}],"initial_direct_costs_minor":10000,"lease_incentives_minor":5000,"classification_inputs":{"ownership_transfers":false,"purchase_option_reasonably_certain":false,"specialized_asset":false,"major_part_bright_line_elected":true,"economic_life_years":4,"substantially_all_bright_line_elected":true,"fair_value_minor":2813556},"preparer_schedule":[{"date":"2027-01-01","liability_balance_minor":1833251},{"date":"2028-01-01","liability_balance_minor":943246},{"date":"2029-01-01","liability_balance_minor":0}],"compare_regime":"asc842","diff_tolerance_minor":0,"timing":"arrears"}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-571-lease-schedule-recompute-asc842-ifrs16.html#p=v1.H4sIAAAAAAAA_wFAA7_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