7.2 Other non-lease payments

In the 2021 version, you can now register other lease payments, such as variable payments that are not fixed lease payments of the underlying asset. Examples are service cost in a contract for the rent of a building (Electricity, water, cleaning, janitor services, etc.) or service cost for machinery, and variable rent, such as cost for a crew on a ship, fuel, service, etc.

To use this function, you need to turn on this feature under Settings, go to the IFRS 16 tab and click on Show additional options.

Select Show for Other non-lease payments.

The question, “Does the lease have other payments?” will then turn up. Click Yes and fill in the amount. We recommend that you use the same period for the lease payment, so that the amounts can be index regulated, going forward.

In the calculation file, the amounts will be disclosed under the Other lease payments headline for the individual contracts.

In the Menu sheet, the figures will turn up if you choose Other non-lease payments as a column.