Server equipment Finance lease Sample
IT equipment, leased from Mesa Technology Capital. Commenced Apr 1, 2026, ends Jan 1, 2029.
- Term
- 12 quarters, paid in advance
- Discount rate
- 5.50%
- Liability at commencement
- 91,296.66after the 9,000.00 paid that day; 100,296.66 before it
- ROU at commencement
- 100,296.66
- Amortized over
- 12 quarters
| Input | Value | Source |
|---|---|---|
| Lease name | Server equipment | Sample data |
| Lessor | Mesa Technology Capital | Sample data |
| Asset type | IT equipment | Sample data |
| Commencement date | Apr 1, 2026 | Sample data |
| Payment frequency | Quarterly | Sample data |
| Payment timing | In advance (start of each period) | Sample data |
| Lease term, in payment periods | 12 | Sample data |
| First payment, before escalations | 9,000.00 | Sample data |
| Escalation | None | Sample data |
| Escalation amount | – | Sample data |
| Escalates every N periods | 0 | Sample data |
| Free-rent periods at the start | 0 | Sample data |
| Lease component share of each payment | 100% | Sample data |
| Discount rate, annual | 5.5% | Sample data |
| Payments made before commencement | – | Sample data |
| Initial direct costs | – | Sample data |
| Incentives received | – | 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 | 16 | Sample data |
| Commencement near the end of the asset's life? | No | Sample data |
| Fair value of the asset | 110,000.00 | Sample data |
| Policy: major part of economic life | 75% | Sample data |
| Policy: substantially all of fair value | 90% | Sample data |