Supplemental Cash Flow Information

Overview

This report is used to review a summary of cash flow information by lease types to support your supplemental cash flow information disclosures required for your lease financial statement footnotes.

Quantitative Disclosure Guidance

Below is the lease quantitative disclosure guidance

ASC 842-20-50-4 For each period presented in the financial statements, a lessee shall disclose the following amounts relating to a lessee’s total lease cost, which includes both amounts recognized in profit or loss during the period and any amounts capitalized as part of the cost of another asset in accordance with other Topics, and the cash flows arising from lease transactions:

 a. Finance lease cost, segregated between the amortization of the right-of-use assets and interest on the lease liabilities. 

b. Operating lease cost determined in accordance with paragraphs 842-20-25-6(a) and 842-20-25-7. 

c. Short-term lease cost, excluding expenses relating to leases with a lease term of one month or less, determined in accordance with paragraph 842-20-25-2. 

d. Variable lease cost determined in accordance with paragraphs 842-20-25-5(b) and 842-20-25- 6(b). 

e. Sublease income, disclosed on a gross basis, separate from the finance or operating lease expense. 

f. Net gain or loss recognized from sale and leaseback transactions in accordance with paragraph 842-40-25-4. 

g. Amounts segregated between those for finance and operating leases for the following items: 

  1. Cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows 
  2. Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets 
  3. Weighted-average remaining lease term Presentation and disclosure 9-9 
  4. Weighted-average discount rate.

Below is an example of a Supplemental Cash Flow disclosure in Financial Statements. The report within NetLease is meant to satisfy the disclosure. 


Process Steps

Step 1:

  • Navigate to NetLease > Reports  > Disclosure Reports > Supplemental Cash Flow Information
  • Select Run


Step 2:

  • The report search can be narrowed down by adjusting the filters for subsidiary, currency, department, class, location, lease, accounting period, or date
  • Once desired filters are set, click Preview to view the disclosure

 


Recommended

Filter for the current reporting period.


Results

  • Upon running the report, the user will see the Supplemental Cash Flow Information amounts by lease type 
  • The individual leases can be drilled down to view the associated transactions. Select the Export button to download report into Excel

 


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