Lease Accounting

This section provides details about Oracle Fusion ERP Analytics Lease Accounting subject area metrics.

Topics

• Financials - FLA Expense Lease Portfolio (Preview)
• Financials – FLA Expense Lease Transactions (Preview)

Financials - FLA Expense Lease Portfolio (Preview)

Metrics under Facts - Lease Payments and Options are available in the Document Currency (DC) in this subject area.

Metric	Metric Definition
Expense Lease Assets Count	Total number of assets associated with lease contracts.
Expense Lease Milestones Count	Total count of milestones defined within lease contracts.
Expense Leases Count	Total number of lease contracts including leases in draft status.
Invoice to Payables Expense Payment Amount	Shows Invoices processed in Lease Accounting and Account Payables.
Options Count	Shows total number of options count.
Payment Items Amount	Shows payments items amount in Document Currency.
Payment Items Count	Shows payments items count.
Payment Lines Amount	Shows total payment lines amount in Document Currency.
Payment Lines Count	Shows total number of payment lines.
Payments Count	Shows total number of payment headers.
Purchase Options Amount	Total amount associated with purchase options within leases in Document Currency.
Remaining Average Expense Lease Term - Years	The average remaining lease term in years calculated as total remaining days between the current date and amortization end date divided by the number of leases. Includes leases in Draft status. Considered 0 where Lease Amortization End Date less than Current Date.
Remaining Weighted Average Expense Lease Term - Years	Weighted average remaining lease term in years, calculated with weights reflecting days between current date and amortization end date. Calculated based on Current Period Closing Liability Amount.
Renewal Options Amount	Sum of all payment amounts related to lease renewal options in Document Currency.
Residual Options Amount	Total amount relating to residual value options in Document Currency.
Termination Options Amount	Total amount associated with lease termination options in Document Currency.
Uninvoiced Expense Payment Amount	Shows Invoices unprocessed that are past payment due date, invoices processed in Lease Accounting but not in Account Payables in Document Currency.
Weighted Average Expense Lease Discount Rate	Average discount rate based on Current Period Closing Liability Amount.

Financials – FLA Expense Lease Transactions (Preview)

Metrics under Facts - Lease Schedules are available in Document Currency. Metrics under Facts - Lease Distributions are available in the Analytics Currency (AC), Document Currency (DC), and Ledger Currency (LC) fact folder in the subject area. Analytics Currency and Exchange Rate Type are configured during product implementation. Exchange Rate date basis uses Accounting Date to convert to analytics currency. Metrics in these folders show amounts in their respective currencies.

Metric	Metric Definition
Accounted Amortization Expense Amount	Amortization expense that have been accounted in Document, Ledger, and Analytics Currency.
Accounted Exempt Expense Amount	Exempt lease payments that have been accounted and amortized over the term in Document, Ledger, and Analytics Currency.
Accounted Expense Payment Amount	Expense payment amount that's been approved and accounted in Document, Ledger, and Analytics Currency.
Accounted Initial Liability Amount	Initial lease liability that's been accounted in Document, Ledger, and Analytics Currency.
Accounted Initial Net Right-of-Use Amount	Initial net right-of-use asset that have been accounted in Document, Ledger, and Analytics Currency.
Accounted Interest Expense Amount	Interest expense that have accounted in Document, Ledger, and Analytics Currency.
Accounted Liability Adjustment Amount	Adjustments to lease liabilities arising from lease amendments (including terminations) in Document, Ledger, and Analytics Currency.
Accounted Principal Recovery Amount	Difference between accounted payments and interest expenses approved or processed in Document, Ledger, and Analytics Currency.
Accounted Right-of-Use Adjustment Amount	Adjustments to right-of-use asset balances due to lease amendments in Document, Ledger, and Analytics Currency.
Closing Liability Amount	Closing lease liability balance at end of period based on schedules in Document Currency.
Closing Long Term Liability Balance Amount	Closing balance of lease liabilities classified as long-term in Document Currency.
Closing Right-of-Use Amount	Closing balance of right-of-use assets at period end based on schedules in Document Currency.
Closing Short Term Liability Balance Amount	Closing balance of lease liabilities classified as short-term in Document Currency.
Expense Lease Distribution Amount	Distribution amount for expense lease transactions at the subledger accounting level in Document, Ledger, and Analytics Currency.
Opening Liability Amount	Opening lease liability balance at start of period based on schedules in Document Currency.
Opening Right-of-Use Amount	Opening balance of right-of-use assets at period start based on schedules in Document Currency.
Right-of-Use to Liability Ratio	Ratio of closing right-of-use asset balance to closing lease liability balance in Document Currency.
Scheduled Amortization Expense Amount	Amortization expense forecasted based on lease schedules in Document Currency.
Scheduled Exempt Expense Amount	Scheduled exempt lease payment amounts that amortize over the lease term in Document Currency.
Scheduled Expense Payment Amount	Scheduled payment amount classified as expense based on lease schedules in Document Currency.
Scheduled Increase Agreement Amount	Lease payment increases scheduled per lease agreements in Document Currency.
Scheduled Initial Accumulated Amortization	Initial accumulated amortization based on schedules, applies mainly to migrated leases in Document Currency.
Scheduled Initial Gross Right-of-Use Amount	Gross initial right-of-use asset amount based on schedules in Document Currency.
Scheduled Initial Liability Amount	Initial lease liability amount per amortization schedules in Document Currency.
Scheduled Initial Net Right-of-Use Amount	Initial net right-of-use asset based on schedules in Document Currency.
Scheduled Interest Expense Amount	Interest expense based on lease schedules up to current period in Document Currency.
Scheduled Lease Expense Amount	Lease expense based on lease schedules up to current period in Document Currency.
Scheduled Principal Recovery Amount	Difference between scheduled payment and interest expense for a period based on lease schedules in Document Currency.
Scheduled Reclassified Long Term Liability Amount	Long-term lease liabilities projected in lease schedules in Document Currency.
Scheduled Reclassified Short Term Liability Amount	Short-term lease liabilities projected in lease schedules in Document Currency.