---
title: "Lease Schedule Recompute — ASC 842 / IFRS 16"
method: POST
path: "/v1/tools/recompute_lease_schedule_asc842_ifrs16"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# Lease Schedule Recompute — ASC 842 / IFRS 16

`POST /v1/tools/recompute_lease_schedule_asc842_ifrs16`

## Request

- Base URL: `https://ainumbers.co`
- URL: `https://ainumbers.co/v1/tools/recompute_lease_schedule_asc842_ifrs16`
- Auth: none declared

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 caller-declared discount rate and payment schedule. Runs the ASC 842 five-criterion finance-vs-operating classification test: ownership transfer, a purchase option reasonably certain of exercise, and specialized-asset status are always caller-declared; the major-part-of-economic-life and substantially-all-of-fair-value criteria are computed against the common 75%/90% bright lines only when the caller elects them, and otherwise are caller-declared judgment inputs -- an election is always labeled as such, never silently defaulted. IFRS 16 applies a single on-balance-sheet lessee model with no operating/finance distinction. Optionally diffs the ASC 842 or IFRS 16 closing liability at each payment date against a counterparty-supplied preparer schedule within a declared tolerance, returning MATCHES, DIVERGES, or INDETERMINATE when no preparer schedule is supplied or preparer dates do not appear in the computed schedule. The discount rate is always a declared input, never inferred or derived. Performs arithmetic only over caller-declared terms; does not source a discount rate, does not determine what qualifies as a specialized asset, and reproduces no FASB or IASB standard text -- citations are to paragraph numbers only. Clause: ASC 842 (FASB ASC Topic 842), classification criteria at ASC 842-10-25-2 through 25-3; IFRS 16, effective 2019-01-01.

**Tool URL:** https://ainumbers.co/chaingraph/art-571-lease-schedule-recompute-asc842-ifrs16.html

## Request body

- object
  - `classification_inputs` unknown, required
  - `compare_regime` 'asc842' | 'ifrs16', required
  - `diff_tolerance_minor` unknown, required
  - `discount_rate_annual` number, required
  - `initial_direct_costs_minor` unknown, required
  - `lease_incentives_minor` unknown, required
  - `lease_term` unknown, required
  - `payment_schedule` unknown[], required
    - unknown
  - `preparer_schedule` unknown[], required
    - unknown
  - `timing` unknown, required

## Response `200`

Successful tool execution result

- object
  - `asc842` object
    - `classification` string
    - `classification_criteria` object
      - `major_part_of_economic_life` object
        - `economic_life_years` integer
        - `met` boolean
        - `source` string
        - `term_years` number
      - `ownership_transfers` object
        - `met` boolean
        - `source` string
      - `purchase_option_reasonably_certain` object
        - `met` boolean
        - `source` string
      - `specialized_asset` object
        - `met` boolean
        - `source` string
      - `substantially_all_of_fair_value` object
        - `fair_value_minor` integer
        - `met` boolean
        - `pv_of_payments_minor` integer
        - `source` string
    - `initial_lease_liability_minor` integer
    - `initial_rou_asset_minor` integer
    - `pv_of_payments_minor` integer
    - `schedule` object[]
      - `closing_liability_minor` integer
      - `date` string
      - `interest_minor` integer
      - `opening_liability_minor` integer
      - `payment_minor` integer
      - `period_days` integer
      - `principal_minor` integer
      - `rou_amortization_minor` integer
      - `rou_closing_balance_minor` integer
      - `rou_opening_minor` integer
  - `clause_note` string
  - `decision` object
    - `execution_state` string
    - `gate_policy` string
    - `reason` string
  - `diff` object
    - `compare_regime` string
    - `compared_count` integer
    - `mismatches` unknown[]
      - unknown
    - `requested` boolean
    - `tolerance_minor` integer
  - `elections` string[]
  - `findings` unknown[]
    - unknown
  - `ifrs16` object
    - `ifrs16_note` string
    - `initial_lease_liability_minor` integer
    - `initial_rou_asset_minor` integer
    - `pv_of_payments_minor` integer
    - `schedule` object[]
      - `closing_liability_minor` integer
      - `date` string
      - `interest_minor` integer
      - `opening_liability_minor` integer
      - `payment_minor` integer
      - `period_days` integer
      - `principal_minor` integer
      - `rou_amortization_minor` integer
      - `rou_closing_balance_minor` integer
      - `rou_opening_minor` integer
  - `rejected_inputs` unknown[]
    - unknown
  - `scope_note` string
  - `verdict` string

---

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