Discount rate

Discount rate	The lease payments shall be discounted, using the interest rate implicit in the lease, if that rate can be readily determined. If that rate can’t be readily determined, the lessee shall use the lessee’s incremental borrowing rate. If the lease payments are remeasured, the discount rate should be revised.
Discount rate category	Use this field to choose between different interest rates that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. The different categories need to be entered under Settings .