Revised Maturity Analysis Report - Product Advisory

November 2022

Business Summary

The information in this document represents LeaseAccelerator’s understanding of the requirements for the Maturity Analysis Report. There may be line items where there are different opinions and guidance as to what should or should not be included. Companies should review the below in conjunction with their technical accounting advisors and make any manual adjustments to the system generated report as needed.

The ASC 842 and IFRS 16 Accounting Standards have prescribed disclosures regarding all future lease payment obligations which Lessees must present in their quarterly and annual financial statements. The Maturity Analysis disclosure report must also include a reconciliation to the reported liability balance. Exhibit A provides an example of the summary section of the report.

ASC 842 (and similarly IFRS 16) describes the disclosure to include:

Part 1: The Lessee should separately disclose the undiscounted cash flow for Finance and Operating Leases, on an annual basis for each of the first five years and a total for the remaining years.

Part 2: A reconciliation of the undiscounted cash flows to the finance lease liabilities and operating lease liabilities recognized in the balance sheet.

Note: This report does not include lease liabilities or future payments for Asset Retirement Obligations (ARO) associated with the Return to Original Condition/Refurbishment categories. It does include these entries for AROs associated with the Cost to Dismantle category to the extent the accounting entries roll up to existing lease liability and AP Clearing accounts. A separate ARO Disclosure Report to address the Return to Original Condition/Refurbishment categories is available under the Accounting tile. In other words, if the ARO component is combined with the ROU asset, lease liability or expense, then it will be included in this report. If is the standalone ARO component, then it will be excluded.

Report Generation

The Maturity Analysis Report is a schedule-level report that is typically generated at the end of each quarter. As a schedule-level report, allocation-level parameters such as Product Category and Cost Center are used solely to determine which schedules will be included in the result set. When using these allocation-level parameters, the results will contain payments, liabilities, etc. for the entire schedule – not just the portion attributed to the selected Cost Center.

The report is located on the Accounting tile in the Reporting workspace and is available to Power Users by default. The report submission screen is shown below along with a description of each parameter. Parameters representing assigned attributes, such as Lessee, Cost Center, GL Segment 2, etc., will include schedules assigned the selected value as of the selected As At date.

Graphical user interface, application

Description automatically generated

Report Parameter Definitions

Parameter	Definition
As At	End of the of the current fiscal period. Activities recorded with the ledger date on or before this date will be included. Activities recorded with effective ledger dates after this date will not be included. Leases with Booking Ledger Dates less than or equal to this date will appear on the report. See Additional Notes section regarding Available for Use (AFUD) scenarios. REQUIRED FIELD.
Starting Fiscal Year	First fiscal year for which future obligations will be reported. This should represent the fiscal year associated with the fiscal period immediately following the As At selection. Drop-down menu includes all years in which fiscal calendars have been configured. REQUIRED FIELD.
Starting Period	First period for which future obligations will be reported This should represent the fiscal period immediately following the As At selection. Drop-down menu includes all months. REQUIRED FIELD.
Exclude Tags	Some customers apply tags to schedules such as InterCompany, Land Only, etc. This option allows the exclusion of tagged schedules for reporting purposes. The field is free-form text. Multiple tags may be included in the selection using standard separator of comma no space. For example, users can exclude deals with a tag of either “LAND ONLY” and “Reviewed” by entering LAND ONLY,Reviewed. Syntax must be EXACTLY as configured, otherwise reports will not generate the expected results.
Lessee	Available filter of customer-defined lessees via drop-down menu.
Schedule Number	Available filtering on a single or multiple specific schedule(s). The wildcard character () can be used to isolate a specific group of schedules. For example, Fin would select all schedules that begin with “Fin”.
Show Evergreen Deals?	Yes/No filter to determine whether evergreen expense and payments are included in the report. Note: If No is selected, the evergreen schedule will still appear in the detailed report but with zero values. REQUIRED FIELD with default set to “No”. SEE ADDITIONAL NOTES
Report Using	Transactional/Functional/Reporting – Selection drives the FX treatment used for the report. REQUIRED FIELD with a default set to Reporting. Note: If Transactional or Functional is selected, a warning will appear explaining that the “Show Deals Denominated In” field (below) must also be selected. {Refer to the LA User Guide - FX Reporting for more information regarding FX functionality.}
Show Deals Denominated In	Determines the currency which is applied to the Report Using parameter. (Only one currency may be selected.) If Report Using = Transactional Show Deals Denominated In drop-down list will include the currencies in which schedules booked to the selected ledger were transacted. If Report Using = Functional Show Deals Denominated In drop-down list will include the currencies defined as functional for the configured company role. If Report Using = Reporting Show Deals Denominated In drop-down will default to the currency assigned to the selected ledger. (This option should be used for Local Currency reporting, as defined in the LA User Guide - FX Reporting as well.)
Include Adjusting Entries Caution: Reports excluding adjustments have the potential to misrepresent accounting data. Reports without adjustments may not reconcile with your ERP.	Filter used to determine which (if any) adjusting entries are included in the report calculations. This filter works in the same manner as it does on the Ledger Export Report. Adjusting Entries are entries on the Ledger Export noted with [FY/FM…] text in the Comments section of a standard Ledger Export and relate to true-up entries or accounting corrections. Options in the drop-down menu include All, Post-Transition Only, Current Fiscal Year Only, and None. REQUIRED FIELD with default set to All.
Exclude Status	Only applicable to customers that are integrated with LeaseAccelerator Real Estate Manager. It allows users to either include or exclude leases based on their approval status.
Country	Available filter of customer-defined countries (GEOs) via drop-down menu.
Entity	Available filter of customer-defined entities via drop-down menu.
Product Category	Available filter of the pre-defined product categories (asset types) via drop-down menu.
Business Unit	Available filter of customer-defined business units via drop-down menu.
Cost Center	Available filter of customer-defined cost centers. This is a free-form text field so syntax must be exactly as configured. Only one Cost Center can be selected.
11 GL Segments	Filter based on the ledger code associated with each segment. Only one value is allowed per segment. Some customers utilize a portion(s) of the overall G/L string to segregate data by location, product type, sub-units etc. These fields allow for this type of filtering. These are free-form text fields, so entry must reflect exactly what appears under ledger configuration and in the correct G/L segment field (labeled 1 through 11). SEE ADDITIONAL NOTES.
Set of Books (Ledger)	Filters customer ledgers via drop-down menu. REQUIRED FIELD. Note: This report is designed to provide disclosure information related to ASC 842 or IFRS 16, so only ledgers with those accounting standards will be visible in the menu.

This report can be scheduled to generate in the future. This can be a single occurrence or at specified recurring intervals. More information regarding report scheduling can be found in Ask Alex’s menu.

Report Output

The below table summarizes the key items included on the details tab for each schedule. The summary tab aggregates the detail level information. The report calculates these amounts based on the specific parameters requested as described in the previous section.

Report Output Definitions – Summary Tab

Report Line Item	Definition
Undiscounted Cash Outflow: Finance Leases	Summation of the annual Total Base Payment amounts for Finance leases from the Details section of the report. Total Base Payments for all Finance leases by Fiscal Year for five years + All Remaining Years = Total Includes the following payments: Lease payments per the original payment schedule through the Reasonably Certain Holding Period and/or Reasonably Certain End of Term Option including any step payments Future purchase option payment (if applicable based on RC-EOT) Estimated guaranteed residual value payment (EGRV) (if applicable based on RC-EOT) ARO (Cost to dismantle or remove) payments. ASC842 only as IFRS 16 records all ARO as a standalone liability. Payment adjustments associated with remeasuring events only (i.e. recurring Resolution of Contingency payment adjustment)
Undiscounted Cash Outflow: Operating Leases	Summation of the annual Total Base Payment amounts for Capitalized Operating leases from the Details section of the report. ASC 842 only. Total Base Payments for all Capitalized Operating leases by Fiscal Year for five years + All Remaining Years = Total Includes the following payments: Lease payments per the original payment schedule through the Reasonably Certain Holding Period and/or Reasonably Certain End of Term Option including any step payments Estimated guaranteed residual value payment (EGRV) (if applicable based on RC-EOT) ARO (Cost to dismantle or remove) payments Payment adjustments associated with remeasuring events only (i.e. recurring Resolution of Contingency payment adjustment)
Undiscounted Cash Outflow: Short Term Leases	Summation of the annual Total Base Payment amounts for Short Term leases from the Details section of the report. Total Base Payments for all leases classified as Operating/Short Term for five years + All Remaining Years = Total Short Term is defined as a lease with a duration of <=12 months at inception. For IFRS 16, the Short Term classification is also extended to leases with <=12 months remaining at the Transition Effective Date assuming selection of the practical expedient. (SEE ADDITIONAL NOTES) Includes the following payments: Lease payments per the original payment schedule through the Reasonably Certain Holding Period and/or Reasonably Certain End of Term Option including any step payments Estimated guaranteed residual value payment (EGRV) (if applicable based on RC-EOT) ARO not included as it has a standalone liability for Short Term leases.
Undiscounted Cash Outflow: Low Value Leases(IFRS Only)	Summation of the annual Total Base Payment amounts for Low Value leases from the Details section of the report. IFRS 16 only. Total Base Payments by Fiscal Year for all Low Value leases for five years + All Remaining Years = Total Low Value is defined as a lease where Unit Price (Original Equipment Cost) is < = $5,000 US and DOES NOT MEET the definition of Short-Term. Classification is applicable only when the Low Value policy election is in effect. Includes the following payments: Lease payments per the original payment schedule through the Reasonably Certain Holding Period and/or Reasonably Certain End of Term Option including any step payments Estimated guaranteed residual value payment (EGRV) (if applicable based on RC-EOT) ARO not included as it has a standalone liability for Low Value leases.
Undiscounted Cash Outflow: Variable Payments	Summation of the annual Variable Payment amounts on leases from the Details section of the report. Total Variable Payments by Fiscal Year for all leases for five years + All Remaining Years = Total Includes the following payments: Portion of payments related to non-remeasuring payment adjustments Other Related Expenses (as recorded in the Ledger Export) for items such as CAMS, Real Estate expenses, IDC and other Variable/Performance related payments (separately listed in the Details table below)
Undiscounted Cash Outflow: Future Dated Leases	Summation of the annual Payment amounts for Future Dated Lease amounts from the Details section of the report. Total Payments for Future Dated Leases by Fiscal Year for all leases for five years + All Remaining Years = Total A Future Dated Lease is defined as a lease whose Lease Start Date is greater than the report’s As At Date. Future Dated Leases must have a Booking Ledger Date less than or equal to the report As At Date for the lease to be included on the report. A lease will be considered a Futured Dated Lease for all years presented on the report (i.e. It will not move to the Base Payment category in the year of its Lease Start Date). Future Dated Leases will show “Future” under the Classification column.
Total of all undiscounted payments	Total of the above payment types by Year, Remaining and Total.
Reconciliation: Undiscounted Cash Flow	Carryover from the Total of Undiscounted Cash Outflow described above for the following classification types ONLY: Finance Operating (i.e. Cap-Op) The other Undiscounted Cash Outflow categories are not included in the lease liability and are therefore excluded from the Reconciliation section.
Reconciliation: Future Interest	Difference between the Total Undiscounted Cash Flow and the Remaining Liability Balance by lease classification category including: Future interest expense for base lease payments for Finance and Capitalized-Operating leases Interest accretion associated with future payments such as Purchase Options, and EGRV The Future Interest for Finance leases reconciles to the summation of the annual Interest amounts on the Details tab. Future Interest for Operating (Cap-Op) reconciles to the summation of the annual Lease Rental Expense amounts on the Details tab. SEE ADDITIONAL NOTES
Reconciliation: Remaining Liability Balance	Summation of the lease liability amounts from the Details section of the report by lease classification including: Lease Liability – LT Lease Liability – ST Purchase Option Liability Guaranteed Residual Value Liability

Report Output Definitions – Details Tab

The table below includes a description of the columns included on the Details tab. Where applicable, the Description field includes a list of accounts that are included in the output of the data item. Reports listed under the Validation & Reconciliation section can be utilized to validate the output. The same reporting currency option and account descriptions should be used for validation.

THE FOLLOWING REPORTS SHOULD BE GENERATED WITH THE SAME AS AT DATE AS THE MATURITY ANALYSIS REPORT FOR VALIDATION PURPOSES:

LEDGER EXPORT
FUNCTIONAL LEDGER EXPORT
ACCOUNTING ROLL FORWARD-FX
QUANTITATIVE ANALYSIS REPORT

These reports should be generated using the default As At date and compared to the same month(s) included in the Maturity Analysis output:

Portfolio Trial Balance
Schedule Account Activity Trend

Note: Capitalized Operating accounts mentioned below are limited to ASC 842 ledgers only. Low Value references are limited to IFRS 16 ledgers only.

Column Header	Description	Validation & Reconciliation
Lease Classification	Classification in effect as of the day after the selected As At date. Operating classification is represented by Short Term or Low Value. Leases that have transitioned to Evergreen as of the day after the As At date will reflect Short Term classification. SEE ADDITIONAL NOTES	Quantitative Analysis Report (Determines classification on AsAt date; for situations where the schedule may be in evergreen the day after the AsAt date, the classifications between the two reports will differ.)
Reasonably Certain Period End Date*	Anticipated end date based on RC-EOT events and/or pre-recorded future renewals in effect as of As At date. Deals that have exceeded their original RCHP End Date and are in evergreen status will show ‘blank’.	Quantitative Analysis Report
Remaining Liability Balance	Sum of lease liability as of the As At date including the following accounts: Operating Lease Obligation – ST Operating Lease Obligation – LT Finance Lease Obligation – ST Finance Lease Obligation – LT Purchase Option Liability Guaranteed Residual Liability	Ledger Export Functional Ledger Export Schedule Account Balance Trend Portfolio Trial Balance Quantitative Analysis Report [Remaining Liability Balance column] Accounting Roll Forward-FX
IBR*	IBR in effect as of the AsAt date	Quantitative Analysis Report
IBR Take-Down Type*	Description of the IBR listed above. Available IBR Take-Down Types include: Lease Inception Transition External Balance Adjustment Remeasurement due to partial buyout specifying a change in surviving rental amount Remeasurement due to partial return specifying a change in surviving rental amount Remeasurement due to renewal which implicitly extended RCHP Remeasurement due to recurring payment adjustment	Quantitative Analysis Report
Selected Starting Fiscal Year + n (for each year obligation exists): Interest ‘Future Interest’ for Finance leases on Summary tab	Interest portion of scheduled base payments for Finance leases for the year specified. Includes the following account: Interest Accrued Does not include interest related to non-remeasuring payment adjustments or lease incentive. Includes interest accreted to purchase option, GRV and ARO (when ARO is rolled into the Finance Liability only).	Ledger Export & Functional Ledger Export with JEShortDesc = Payment Schedule Account Activity Trend Accounting Roll Forward-FX with Entry Type = Payment
Selected Starting Fiscal Year + n (for each year obligation exists): Principal*	Principal portion of scheduled base payments for Finance leases for the year specified. Includes the following account: Finance Lease Obligations - LT	Ledger Export & Functional Ledger Export with JEShortDesc = Payment Accounting Roll Forward-FX with Entry Type = Payment and Affected Component = Base Lease
Selected Starting Fiscal Year + n (for each year obligation exists): Purchase Option or GRV or ARO Cost to Dismantle*	Undiscounted End-of-Term related payments for the year specified. Includes: Purchase option payment (if applicable based on RC-EOT) Estimated guaranteed residual value payment (EGRV) (if applicable based on RC-EOT) Estimated ARO (Cost to Dismantle) payment (US GAAP only)	Quantitative Analysis Report [Reasonably Certain End-of-Life Payment column]
Selected Starting Fiscal Year + n (for each year obligation exists): Cap-Op Lease Rental Expense ‘Future Interest’ for Operating (i.e., Cap-Op) leases on the Summary tab	Lease Rental Expense for scheduled payments on Capitalized Operating leases for year specified. Represents the interest portion of payment for Cap-Op leases. Includes the following account: Lease Rental Expense Does not include expenses related to non-remeasuring payment adjustments, IDC, lease incentives or interim rent as these items are not included in the makeup of the lease liability. Includes interest accreted to GRV and ARO (when ARO is rolled into the Operating Liability only).	Ledger Export & Functional Ledger Export with JEShortDesc = Cap-Op Payment Accounting Roll Forward-FX with Affected Component NOT equal to Lease Incentive Non-Remeasuring Payment Adj IDC Interim Rent Variable Expense
Selected Starting Fiscal Year + n (for each year obligation exists): Cap-Op Lease Rental Expense-Cap-Op Depreciation*	Lease Rental Expense-Cap-Op Depreciation for scheduled payments on Capitalized-Operating leases for year specified. Includes the following account: Lease Rental Expense-Cap-Op Depreciation Does not include expenses related to non-remeasuring payment adjustments, IDC, lease incentives or interim rent as these items are not included in the makeup of the lease liability. Includes interest accreted to GRV and ARO (when ARO is rolled into the Operating Liability only).	Ledger Export & Functional Ledger Export with JEShortDesc = Cap-Op Payment Accounting Roll Forward-FX with Affected Component NOT equal to Lease Incentive Non-Remeasuring Payment Adj IDC Interim Rent Variable Expense
Selected Starting Fiscal Year + n (for each year obligation exists): Short-Term Expense*	Lease Rental Expense on Short Term leases for the year specified. Includes the following account: Lease Rental Expense Does not include expenses related to non-remeasuring payment adjustments, IDC, lease incentives, interim rent or ARO.	Ledger Export & Functional Ledger Export with JEShortDesc = Operating Lease Monthly Expense Recognition Accounting Roll Forward-FX with Affected Component NOT equal to Lease Incentive Non-Remeasuring Payment Adj IDC Interim Rent ARO Variable Expense
Selected Starting Fiscal Year + n (for each year obligation exists): Low Value*	Lease Rental Expense on Low Value leases for the year specified. Includes the following account: Lease Rental Expense Does not include expenses related to non-remeasuring payment adjustments, IDC, lease incentives, interim rent or ARO.	Ledger Export & Functional Ledger Export with JEShortDesc = Operating Lease Monthly Expense Recognition Accounting Roll Forward-FX with Affected Component NOT equal to Lease Incentive Non-Remeasuring Payment Adj IDC Interim Rent ARO Variable Expense
Selected Starting Fiscal Year + n (for each year obligation exists): Variable Payments	Total variable payments for the year specified. This includes the following accounts: Accounts Payable Clearing Portion of payments related to non-remeasuring payment adjustments Other Related Expenses (as recorded in the Ledger Export) for items such as CAMS Late Fees Other Related Expenses Variable Performance Real Estate Taxes Property Insurance IDC Accounts Payable Clearing – Interim Rent Accounts Payable Clearing – Termination Fees Does not include Security or Special Deposits	Ledger Export & Functional Ledger Export where for the Accounts Payable Clearing account where JEShortDesc equals IDC Payment Late Fee Expense CAMS Expense (Payment Auth) Real Estate Tax Expense (Pymt Auth) Property Insurance Expense (Pymt Auth) Variable Lease Expense (Pymt Auth) Operating Lease Variable Lease Payment Cap-Op Payment (posting codes 23.13 & 23.14) Payment (posting codes 12.9 & 12.10) Operating Lease Periodic Lease Payment (posting codes 3.7 & 3.8) Accounting Roll Forward-FX where account description is Accounts Payable Clearing and Entry Type = Payment and Affected Component NOT equal to Base Lease
Selected Starting Fiscal Year + n (for each year obligation exists): Payments for Future Dated Leases	Total future payments for Future Dated leases for the year specified. This includes the Accounts Payable Clearing entries for: Base Payments Step Payments Payment Adjustments Other Related Expenses (as recorded in the Ledger Export) for items such as CAMS, Real Estate expenses and other Variable/Performance related payments Undiscounted End-of-Term payments	Ledger Export & Functional Ledger Export for all Accounts Payable Clearing entries for schedules where the classification on the MAR is ‘Future’ + the undiscounted Purchase Option, EGRV or ARO (if applicable)
Selected Starting Fiscal Year + n (for each year obligation exists): Total Base Payment	Total of the base payments through the RCHP End Date plus the undiscounted End-of-Term payments. SEE ADDITIONAL NOTES. Includes the following account: Accounts Payable Clearing Does not include ARO for Short Term or Low Value leases.	Ledger Export & Functional Ledger Export for all Accounts Payable Clearing where JEShortDesc equals Payment (excluding posting codes 12.9 & 12.10) Cap-Op Payment (excluding posting codes 23.13 & 23.14) Operating Lease Periodic Lease Payment (excluding posting codes 3.7 & 3.8) Plus the undiscounted Purchase Option, EGRV or ARO (if applicable) Accounting Roll Forward-FX with Entry Type = Payment and Affected Component = Base Lease + undiscounted Purchase Option, EGRV or ARO (if applicable)

*Columns are informational only and do not appear on the Summary report.

The Maturity Analysis Report also includes a tab labeled ‘Maturity Analysis Materiality’. This sheet will only be populated if the selected data (based on the report parameters) includes leases that have been classified as NonLease due to the Materiality Threshold settings for the environment. This data is informational only and does not flow through to the Summary tab. NOTE: The Materiality tab is not affected by the Show Evergreen parameter settings.

Additional Notes

Using the As At date and Starting Year/Starting Period parameters as recommended is crucial to obtaining the correct output.
The report reflects the accounting entries recorded in the Ledger Export Report. To properly validate data against the Ledger Export, the Functional Ledger Export or the Accounting Roll Forward-FX report, the targeted report must be run with the SAME AS AT DATE and same “Including Adjusting Entries” selection as the Maturity Analysis Report.
Leases falling into the category below will be listed in the report as a standard lease (not Future Dated) and will have associated payments recorded in the Total Base Payments section despite there being no Remaining Liability Balance. Users will need to manually adjust the report for this scenario.

AFUD <= Booking Ledger Date <= As At date < Lease Start Date

1/01/2022 03/01/2022 03/31/2022 06/01/2022

ASC 842 allows for off-balance sheet treatment for leases with terms less than or equal to 12 months. In LeaseAccelerator, these leases are classified as Operating and values will be reflected in the Short Term sections of the Maturity Analysis report. This report uses Short Term lease classification indicating that the associated accounting treatment is for an Operating (off-balance sheet) lease regardless of the lease term. If this is not the desired classification, manual reclassification to either Finance or Capitalized-Operating classification will be required.
Schedules classified as Capitalized-Operating and Finance/Capital will NOT change to Short Term classification when the schedule is within the final 12 months of its term.
Under IFRS16, for schedules that qualify as both Short Term and Low Value, the Short Term classification will take precedence for the initial classification. A Low Value schedule that has entered evergreen status, will not switch to Short Term classification on this report.
Schedules in evergreen status containing a mixture of lease component assets and non-lease component assets may reflect Operating classification as opposed to Short Term (or Low Value – see above).
Lease classification is based on the classification the day after the selected AsAt date parameter with the exception of Future Dated leases. If a schedule has a lease start date equal to the day after the AsAt date, the lease will show Future classification and all payments will be included in the Future Dated Leases column.
Leases classified as Operating under ASC 840 will generally be classified as Capitalized-Operating after transition for ASC 842 in LeaseAccelerator. Be aware that running the Maturity Analysis Report for date ranges prior to the transition date for TRANSITION ledgers will result in these leases reflecting Operating or Short Term classification as opposed to Capitalized-Operating. This is due to the fact that these leases would still fall under ASC 840 classification guidelines until the transition date. This report is not intended to be generated for ASC 840. The Remaining Liability will also be zero for such leases.
Schedules with Reasonably Certain End-of-Term liabilities (such as purchase option, GRV or ARO-Cost to Dismantle) that have passed the contractual end date and are in evergreen status as of the report’s AsAt date pose the following reporting challenges:
- The undiscounted reasonably certain end-of-life payment will NOT be included in either the annual designated end-of-life payment columns nor the annual Total Base Payment columns. Since the originally scheduled fiscal year for these payments is prior to the AsAt date, the system does not speculate as to which future fiscal year the payment should be included.
- The remaining purchase option liability or guaranteed residual liability will appear in the Remaining Liability Balance column even though the classification for the schedule will reflect Short Term. This will occur whether the report is generated with the Show Evergreen Deals parameter set to ‘Yes’ or ‘No’.
Future Interest on the Summary tab should reconcile to the summation of the annual Interest amounts on the Details tab for Finance leases or the summation of the annual Lease Rental Expense amounts for Operating (Cap-Op) leases (given accrual time delays). While these amounts should reconcile on reports run in transactional currency, discrepancies could exist in reports run in functional or reporting currency when exchange rates beyond the report As At date have been loaded.
- Please refer to the LA User Guide - FX Reporting.
- LeaseAccelerator will use rates loaded as of the system date the report is generated.
The Show Evergreen parameter is currently operating based on the deal status. During enhanced testing, the following scenarios were uncovered and will be addressed in the future:
- Schedules with a RCHP beyond the contract end date: When the report’s As At date is between the RCHP end date and the contract end date, the schedule reflects the original lease classification since evergreen accounting doesn’t begin until after the RCHP period. The deal status, however, is evergreen.
  - Contract End Date <= As At date < RCHP End Date
    
    2/28/2022 3/31/2022 10/31/2022
- Schedules with no RCHP set but have EOT events with minimum days notice set such that the deal status has changed to evergreen: When the report’s As At date is between the minimum days notice and the contract end date, the schedule reflects the original lease classification.
  - EOT notification (min days notice) <= As At date < Contract End Date
    
    (90 days notice) 5/31/2022 6/30/2022 8/31/2022
  - When the Show Evergreen parameter is set to No, all annual data will be zeroed out while the Remaining Liability amounts will be included for these scenarios. This could potentially misstate payments for activities related to the original lease classification and hinder reconciliation.
  - When the Show Evergreen parameter is set to Yes, expenses will include activity for the journal entries associated with the original classification only while the payments will include activity for both the original classification and any system-generated evergreen payments. This could overstate the payments (by the amount of the evergreen payments) related to the original classification so that they do not reconcile to the remaining liabilities.
- Review the detail tab for schedules with a deal status of evergreen combined with a classification of Capital or Capitalized-Operating to target these scenarios that may require manual adjustment.
With the enhanced redesign of the report, it is possible users may experience a slight uptick in the report’s runtime. Users can click the ‘Email’ option upon generating the report so that the UI is freed up for additional viewing while the report continues to run in the background. If the exported file is too large for email distribution after completion, the report can be downloaded from the System Operations Console.

Exhibit A

Below is an example of the output of the Summary tab of the Maturity Analysis Report: