Headquarters, Suite 200 Operating lease Sample

Real estate, leased from Camelback Office Partners, Suite 200. Commenced Jan 1, 2026, ends Dec 1, 2030.

Term: 60 months, paid in advance
Discount rate: 6.00%
Liability at commencement: 265,041.97
ROU at commencement: 256,541.97
Straight-line cost: 5,000.80 per period

Input	Value	Source
Lease name	Headquarters, Suite 200	Sample data
Lessor	Camelback Office Partners	Sample data
Asset type	Real estate	Sample data
Commencement date	Jan 1, 2026	Sample data
Payment frequency	Monthly	Sample data
Payment timing	In advance (start of each period)	Sample data
Lease term, in payment periods	60	Sample data
First payment, before escalations	5,000.00	Sample data
Escalation	Percent increase	Sample data
Escalation amount	3%	Sample data
Escalates every N periods	12	Sample data
Free-rent periods at the start	2	Sample data
Lease component share of each payment	100%	Sample data
Discount rate, annual	6%	Sample data
Payments made before commencement	–	Sample data
Initial direct costs	1,500.00	Sample data
Incentives received	10,000.00	Sample data
Residual value guarantee, amount probable	–	Sample data
Ownership transfers at the end?	No	Sample data
Purchase option reasonably certain?	No	Sample data
Purchase option price	–	Sample data
Specialized asset with no other use?	No	Sample data
Remaining economic life, in payment periods	480	Sample data
Commencement near the end of the asset's life?	No	Sample data
Fair value of the asset	1,200,000.00	Sample data
Policy: major part of economic life	75%	Sample data
Policy: substantially all of fair value	90%	Sample data

Input

Value

Source

Lease name

Headquarters, Suite 200

Sample data

Lessor

Camelback Office Partners

Sample data

Asset type

Real estate

Sample data

Commencement date

Jan 1, 2026

Sample data

Payment frequency

Monthly

Sample data

Payment timing

In advance (start of each period)

Sample data

Lease term, in payment periods

Sample data

First payment, before escalations

5,000.00

Sample data

Escalation

Percent increase

Sample data

Escalation amount

Sample data

Escalates every N periods

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Free-rent periods at the start

Sample data

Lease component share of each payment

100%

Sample data

Discount rate, annual

Sample data

Payments made before commencement

–

Sample data

Initial direct costs

1,500.00

Sample data

Incentives received

10,000.00

Sample data

Residual value guarantee, amount probable

–

Sample data

Ownership transfers at the end?

Sample data

Purchase option reasonably certain?

Sample data

Purchase option price

–

Sample data

Specialized asset with no other use?

Sample data

Remaining economic life, in payment periods

480

Sample data

Commencement near the end of the asset's life?

Sample data

Fair value of the asset

1,200,000.00

Sample data

Policy: major part of economic life

75%

Sample data

Policy: substantially all of fair value

90%

Sample data