18.2 ROU asset = lease liability

This option the is most common scenario and is automatically used in the calculation model, unless specified otherwise.

When it comes to setting the start date of the lease, since the historical payments are irrelevant for the right-of-use asset, one can choose a start date close to the implementation date. Keep in mind that if January 1st 2019 is chosen as the lease start date, the calculation model will treat this as a new lease in 2019. This is why the start date for old leases should be chosen to be the last payment date before 2019. For example, for a monthly paid lease this would be December 1st 2018, whereas, for a quarterly paid lease this would be October 1st 2018. See the calculation documentation for a more in-depth explanation of how different start dates affects the calculation.