EUR-CAR Active
Company cars (5 units) | LeasePlan Europe | Konark Europe GmbH (EUR)
Initial lease liability170,762.62
Initial ROU asset175,962.62
Liability today15,544.35current 15,544.35 / non-current 0.00
ROU asset today14,663.56
Undiscounted payments187,200.00
Terms
- Commencement
- 01 Jan 2024
- Term
- 36 months (modelled 36) to 31 Dec 2026
- Payment
- 5,200.00 monthly, in advance
- Escalation
- None
- Rent-free
- 0 months
- Discount rate
- 4.300%
- Initial direct costs / incentives
- 0.00 / 0.00
- Prepaid / restoration
- 0.00 / 0.00
- Exemption
- None (on balance sheet)
- Options
- None
Amortisation schedule
| # | Period | Rate | Liability opening | Remeasure | Interest | Payment | Liability closing | ROU opening | Remeasure | Depreciation | ROU closing |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Jan 2024 | 4.300% | 170,762.62 | 0.00 | 611.90 | 0.00 | 171,374.52 | 175,962.62 | 0.00 | 4,887.85 | 171,074.77 |
| 2 | Feb 2024 | 4.300% | 171,374.52 | 0.00 | 595.46 | 5,200.00 | 166,769.98 | 171,074.77 | 0.00 | 4,887.85 | 166,186.92 |
| 3 | Mar 2024 | 4.300% | 166,769.98 | 0.00 | 578.96 | 5,200.00 | 162,148.94 | 166,186.92 | 0.00 | 4,887.85 | 161,299.07 |
| 4 | Apr 2024 | 4.300% | 162,148.94 | 0.00 | 562.40 | 5,200.00 | 157,511.34 | 161,299.07 | 0.00 | 4,887.85 | 156,411.22 |
| 5 | May 2024 | 4.300% | 157,511.34 | 0.00 | 545.78 | 5,200.00 | 152,857.12 | 156,411.22 | 0.00 | 4,887.85 | 151,523.37 |
| 6 | Jun 2024 | 4.300% | 152,857.12 | 0.00 | 529.10 | 5,200.00 | 148,186.22 | 151,523.37 | 0.00 | 4,887.85 | 146,635.52 |
| 7 | Jul 2024 | 4.300% | 148,186.22 | 0.00 | 512.37 | 5,200.00 | 143,498.59 | 146,635.52 | 0.00 | 4,887.85 | 141,747.67 |
| 8 | Aug 2024 | 4.300% | 143,498.59 | 0.00 | 495.57 | 5,200.00 | 138,794.16 | 141,747.67 | 0.00 | 4,887.85 | 136,859.82 |
| 9 | Sep 2024 | 4.300% | 138,794.16 | 0.00 | 478.71 | 5,200.00 | 134,072.87 | 136,859.82 | 0.00 | 4,887.85 | 131,971.97 |
| 10 | Oct 2024 | 4.300% | 134,072.87 | 0.00 | 461.79 | 5,200.00 | 129,334.66 | 131,971.97 | 0.00 | 4,887.85 | 127,084.12 |
| 11 | Nov 2024 | 4.300% | 129,334.66 | 0.00 | 444.82 | 5,200.00 | 124,579.48 | 127,084.12 | 0.00 | 4,887.85 | 122,196.27 |
| 12 | Dec 2024 | 4.300% | 124,579.48 | 0.00 | 427.78 | 5,200.00 | 119,807.26 | 122,196.27 | 0.00 | 4,887.85 | 117,308.42 |
| 13 | Jan 2025 | 4.300% | 119,807.26 | 0.00 | 410.68 | 5,200.00 | 115,017.94 | 117,308.42 | 0.00 | 4,887.85 | 112,420.57 |
| 14 | Feb 2025 | 4.300% | 115,017.94 | 0.00 | 393.51 | 5,200.00 | 110,211.45 | 112,420.57 | 0.00 | 4,887.85 | 107,532.72 |
| 15 | Mar 2025 | 4.300% | 110,211.45 | 0.00 | 376.29 | 5,200.00 | 105,387.74 | 107,532.72 | 0.00 | 4,887.85 | 102,644.87 |
| 16 | Apr 2025 | 4.300% | 105,387.74 | 0.00 | 359.01 | 5,200.00 | 100,546.75 | 102,644.87 | 0.00 | 4,887.85 | 97,757.02 |
| 17 | May 2025 | 4.300% | 100,546.75 | 0.00 | 341.66 | 5,200.00 | 95,688.41 | 97,757.02 | 0.00 | 4,887.85 | 92,869.17 |
| 18 | Jun 2025 | 4.300% | 95,688.41 | 0.00 | 324.25 | 5,200.00 | 90,812.66 | 92,869.17 | 0.00 | 4,887.85 | 87,981.32 |
| 19 | Jul 2025 | 4.300% | 90,812.66 | 0.00 | 306.78 | 5,200.00 | 85,919.44 | 87,981.32 | 0.00 | 4,887.85 | 83,093.47 |
| 20 | Aug 2025 | 4.300% | 85,919.44 | 0.00 | 289.24 | 5,200.00 | 81,008.68 | 83,093.47 | 0.00 | 4,887.85 | 78,205.62 |
| 21 | Sep 2025 | 4.300% | 81,008.68 | 0.00 | 271.65 | 5,200.00 | 76,080.33 | 78,205.62 | 0.00 | 4,887.85 | 73,317.77 |
| 22 | Oct 2025 | 4.300% | 76,080.33 | 0.00 | 253.99 | 5,200.00 | 71,134.32 | 73,317.77 | 0.00 | 4,887.85 | 68,429.92 |
| 23 | Nov 2025 | 4.300% | 71,134.32 | 0.00 | 236.26 | 5,200.00 | 66,170.58 | 68,429.92 | 0.00 | 4,887.85 | 63,542.07 |
| 24 | Dec 2025 | 4.300% | 66,170.58 | 0.00 | 218.48 | 5,200.00 | 61,189.06 | 63,542.07 | 0.00 | 4,887.85 | 58,654.22 |
| 25 | Jan 2026 | 4.300% | 61,189.06 | 0.00 | 200.63 | 5,200.00 | 56,189.69 | 58,654.22 | 0.00 | 4,887.85 | 53,766.37 |
| 26 | Feb 2026 | 4.300% | 56,189.69 | 0.00 | 182.71 | 5,200.00 | 51,172.40 | 53,766.37 | 0.00 | 4,887.85 | 48,878.52 |
| 27 | Mar 2026 | 4.300% | 51,172.40 | 0.00 | 164.73 | 5,200.00 | 46,137.13 | 48,878.52 | 0.00 | 4,887.85 | 43,990.67 |
| 28 | Apr 2026 | 4.300% | 46,137.13 | 0.00 | 146.69 | 5,200.00 | 41,083.82 | 43,990.67 | 0.00 | 4,887.85 | 39,102.82 |
| 29 | May 2026 | 4.300% | 41,083.82 | 0.00 | 128.58 | 5,200.00 | 36,012.40 | 39,102.82 | 0.00 | 4,887.85 | 34,214.97 |
| 30 | Jun 2026 | 4.300% | 36,012.40 | 0.00 | 110.41 | 5,200.00 | 30,922.81 | 34,214.97 | 0.00 | 4,887.85 | 29,327.12 |
| 31 | Jul 2026 | 4.300% | 30,922.81 | 0.00 | 92.17 | 5,200.00 | 25,814.98 | 29,327.12 | 0.00 | 4,887.85 | 24,439.27 |
| 32 | Aug 2026 | 4.300% | 25,814.98 | 0.00 | 73.87 | 5,200.00 | 20,688.85 | 24,439.27 | 0.00 | 4,887.85 | 19,551.42 |
| 33 | Sep 2026 | 4.300% | 20,688.85 | 0.00 | 55.50 | 5,200.00 | 15,544.35 | 19,551.42 | 0.00 | 4,887.86 | 14,663.56 |
| 34 | Oct 2026 | 4.300% | 15,544.35 | 0.00 | 37.07 | 5,200.00 | 10,381.42 | 14,663.56 | 0.00 | 4,887.85 | 9,775.71 |
| 35 | Nov 2026 | 4.300% | 10,381.42 | 0.00 | 18.57 | 5,200.00 | 5,199.99 | 9,775.71 | 0.00 | 4,887.86 | 4,887.85 |
| 36 | Dec 2026 | 4.300% | 5,199.99 | 0.00 | 0.01 | 5,200.00 | 0.00 | 4,887.85 | 0.00 | 4,887.85 | 0.00 |
Journal entries
| Date | Entry | Account | Debit | Credit | Status |
|---|---|---|---|---|---|
| 30 Sep 2025 | Interest, month 21 | Interest expense - leases | 271.65 | Posted | |
| Lease liability | 271.65 | ||||
| 30 Sep 2025 | Lease payment, month 21 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 30 Sep 2025 | Depreciation, month 21 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 Oct 2025 | Interest, month 22 | Interest expense - leases | 253.99 | Posted | |
| Lease liability | 253.99 | ||||
| 31 Oct 2025 | Lease payment, month 22 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 31 Oct 2025 | Depreciation, month 22 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 30 Nov 2025 | Interest, month 23 | Interest expense - leases | 236.26 | Posted | |
| Lease liability | 236.26 | ||||
| 30 Nov 2025 | Lease payment, month 23 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 30 Nov 2025 | Depreciation, month 23 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 Dec 2025 | Interest, month 24 | Interest expense - leases | 218.48 | Posted | |
| Lease liability | 218.48 | ||||
| 31 Dec 2025 | Lease payment, month 24 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 31 Dec 2025 | Depreciation, month 24 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 Jan 2026 | Interest, month 25 | Interest expense - leases | 200.63 | Posted | |
| Lease liability | 200.63 | ||||
| 31 Jan 2026 | Lease payment, month 25 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 31 Jan 2026 | Depreciation, month 25 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 28 Feb 2026 | Interest, month 26 | Interest expense - leases | 182.71 | Posted | |
| Lease liability | 182.71 | ||||
| 28 Feb 2026 | Lease payment, month 26 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 28 Feb 2026 | Depreciation, month 26 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 Mar 2026 | Interest, month 27 | Interest expense - leases | 164.73 | Posted | |
| Lease liability | 164.73 | ||||
| 31 Mar 2026 | Lease payment, month 27 | Lease liability | 5,200.00 | Posted | |
| Cash / bank | 5,200.00 | ||||
| 31 Mar 2026 | Depreciation, month 27 | Depreciation expense - ROU | 4,887.85 | Posted | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 30 Apr 2026 | Interest, month 28 | Interest expense - leases | 146.69 | Draft | |
| Lease liability | 146.69 | ||||
| 30 Apr 2026 | Lease payment, month 28 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 30 Apr 2026 | Depreciation, month 28 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 May 2026 | Interest, month 29 | Interest expense - leases | 128.58 | Draft | |
| Lease liability | 128.58 | ||||
| 31 May 2026 | Lease payment, month 29 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 31 May 2026 | Depreciation, month 29 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 30 Jun 2026 | Interest, month 30 | Interest expense - leases | 110.41 | Draft | |
| Lease liability | 110.41 | ||||
| 30 Jun 2026 | Lease payment, month 30 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 30 Jun 2026 | Depreciation, month 30 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 Jul 2026 | Interest, month 31 | Interest expense - leases | 92.17 | Draft | |
| Lease liability | 92.17 | ||||
| 31 Jul 2026 | Lease payment, month 31 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 31 Jul 2026 | Depreciation, month 31 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 31 Aug 2026 | Interest, month 32 | Interest expense - leases | 73.87 | Draft | |
| Lease liability | 73.87 | ||||
| 31 Aug 2026 | Lease payment, month 32 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 31 Aug 2026 | Depreciation, month 32 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 30 Sep 2026 | Interest, month 33 | Interest expense - leases | 55.50 | Draft | |
| Lease liability | 55.50 | ||||
| 30 Sep 2026 | Lease payment, month 33 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 30 Sep 2026 | Depreciation, month 33 | Depreciation expense - ROU | 4,887.86 | Draft | |
| Accumulated depreciation - ROU | 4,887.86 | ||||
| 31 Oct 2026 | Interest, month 34 | Interest expense - leases | 37.07 | Draft | |
| Lease liability | 37.07 | ||||
| 31 Oct 2026 | Lease payment, month 34 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 31 Oct 2026 | Depreciation, month 34 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 | ||||
| 30 Nov 2026 | Interest, month 35 | Interest expense - leases | 18.57 | Draft | |
| Lease liability | 18.57 | ||||
| 30 Nov 2026 | Lease payment, month 35 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 30 Nov 2026 | Depreciation, month 35 | Depreciation expense - ROU | 4,887.86 | Draft | |
| Accumulated depreciation - ROU | 4,887.86 | ||||
| 31 Dec 2026 | Interest, month 36 | Interest expense - leases | 0.01 | Draft | |
| Lease liability | 0.01 | ||||
| 31 Dec 2026 | Lease payment, month 36 | Lease liability | 5,200.00 | Draft | |
| Cash / bank | 5,200.00 | ||||
| 31 Dec 2026 | Depreciation, month 36 | Depreciation expense - ROU | 4,887.85 | Draft | |
| Accumulated depreciation - ROU | 4,887.85 |
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