KOL-WH Active
Kolkata fulfilment warehouse | Eastern Warehousing | Konark Retail Pvt Ltd (INR)
Initial lease liability22,056,043.35
Initial ROU asset23,626,043.35
Liability today13,100,798.99current 4,881,326.99 / non-current 8,219,472.00
ROU asset today11,813,021.65
Undiscounted payments29,000,000.00
Terms
- Commencement
- 01 Apr 2024
- Term
- 60 months (modelled 60) to 31 Mar 2029
- Payment
- 1,450,000.00 quarterly, in advance
- Escalation
- CPI indexed
- Rent-free
- 0 months
- Discount rate
- 9.250%
- Initial direct costs / incentives
- 120,000.00 / 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 | Apr 2024 | 9.250% | 22,056,043.35 | 0.00 | 170,015.33 | 0.00 | 22,226,058.68 | 23,626,043.35 | 0.00 | 393,767.39 | 23,232,275.96 |
| 2 | May 2024 | 9.250% | 22,226,058.68 | 0.00 | 171,325.87 | 0.00 | 22,397,384.55 | 23,232,275.96 | 0.00 | 393,767.39 | 22,838,508.57 |
| 3 | Jun 2024 | 9.250% | 22,397,384.55 | 0.00 | 172,646.51 | 0.00 | 22,570,031.06 | 22,838,508.57 | 0.00 | 393,767.39 | 22,444,741.18 |
| 4 | Jul 2024 | 9.250% | 22,570,031.06 | 0.00 | 162,800.24 | 1,450,000.00 | 21,282,831.30 | 22,444,741.18 | 0.00 | 393,767.39 | 22,050,973.79 |
| 5 | Aug 2024 | 9.250% | 21,282,831.30 | 0.00 | 164,055.16 | 0.00 | 21,446,886.46 | 22,050,973.79 | 0.00 | 393,767.39 | 21,657,206.40 |
| 6 | Sep 2024 | 9.250% | 21,446,886.46 | 0.00 | 165,319.75 | 0.00 | 21,612,206.21 | 21,657,206.40 | 0.00 | 393,767.39 | 21,263,439.01 |
| 7 | Oct 2024 | 9.250% | 21,612,206.21 | 0.00 | 155,417.01 | 1,450,000.00 | 20,317,623.22 | 21,263,439.01 | 0.00 | 393,767.39 | 20,869,671.62 |
| 8 | Nov 2024 | 9.250% | 20,317,623.22 | 0.00 | 156,615.01 | 0.00 | 20,474,238.23 | 20,869,671.62 | 0.00 | 393,767.39 | 20,475,904.23 |
| 9 | Dec 2024 | 9.250% | 20,474,238.23 | 0.00 | 157,822.25 | 0.00 | 20,632,060.48 | 20,475,904.23 | 0.00 | 393,767.39 | 20,082,136.84 |
| 10 | Jan 2025 | 9.250% | 20,632,060.48 | 0.00 | 147,861.72 | 1,450,000.00 | 19,329,922.20 | 20,082,136.84 | 0.00 | 393,767.39 | 19,688,369.45 |
| 11 | Feb 2025 | 9.250% | 19,329,922.20 | 0.00 | 149,001.48 | 0.00 | 19,478,923.68 | 19,688,369.45 | 0.00 | 393,767.39 | 19,294,602.06 |
| 12 | Mar 2025 | 9.250% | 19,478,923.68 | 0.00 | 150,150.04 | 0.00 | 19,629,073.72 | 19,294,602.06 | 0.00 | 393,767.39 | 18,900,834.67 |
| 13 | Apr 2025 | 9.250% | 19,629,073.72 | 0.00 | 140,130.36 | 1,450,000.00 | 18,319,204.08 | 18,900,834.67 | 0.00 | 393,767.39 | 18,507,067.28 |
| 14 | May 2025 | 9.250% | 18,319,204.08 | 0.00 | 141,210.53 | 0.00 | 18,460,414.61 | 18,507,067.28 | 0.00 | 393,767.39 | 18,113,299.89 |
| 15 | Jun 2025 | 9.250% | 18,460,414.61 | 0.00 | 142,299.03 | 0.00 | 18,602,713.64 | 18,113,299.89 | 0.00 | 393,767.39 | 17,719,532.50 |
| 16 | Jul 2025 | 9.250% | 18,602,713.64 | 0.00 | 132,218.83 | 1,450,000.00 | 17,284,932.47 | 17,719,532.50 | 0.00 | 393,767.39 | 17,325,765.11 |
| 17 | Aug 2025 | 9.250% | 17,284,932.47 | 0.00 | 133,238.02 | 0.00 | 17,418,170.49 | 17,325,765.11 | 0.00 | 393,767.39 | 16,931,997.72 |
| 18 | Sep 2025 | 9.250% | 17,418,170.49 | 0.00 | 134,265.06 | 0.00 | 17,552,435.55 | 16,931,997.72 | 0.00 | 393,767.39 | 16,538,230.33 |
| 19 | Oct 2025 | 9.250% | 17,552,435.55 | 0.00 | 124,122.94 | 1,450,000.00 | 16,226,558.49 | 16,538,230.33 | 0.00 | 393,767.39 | 16,144,462.94 |
| 20 | Nov 2025 | 9.250% | 16,226,558.49 | 0.00 | 125,079.72 | 0.00 | 16,351,638.21 | 16,144,462.94 | 0.00 | 393,767.39 | 15,750,695.55 |
| 21 | Dec 2025 | 9.250% | 16,351,638.21 | 0.00 | 126,043.88 | 0.00 | 16,477,682.09 | 15,750,695.55 | 0.00 | 393,767.39 | 15,356,928.16 |
| 22 | Jan 2026 | 9.250% | 16,477,682.09 | 0.00 | 115,838.38 | 1,450,000.00 | 15,143,520.47 | 15,356,928.16 | 0.00 | 393,767.39 | 14,963,160.77 |
| 23 | Feb 2026 | 9.250% | 15,143,520.47 | 0.00 | 116,731.30 | 0.00 | 15,260,251.77 | 14,963,160.77 | 0.00 | 393,767.39 | 14,569,393.38 |
| 24 | Mar 2026 | 9.250% | 15,260,251.77 | 0.00 | 117,631.11 | 0.00 | 15,377,882.88 | 14,569,393.38 | 0.00 | 393,767.39 | 14,175,625.99 |
| 25 | Apr 2026 | 9.250% | 15,377,882.88 | 0.00 | 107,360.76 | 1,450,000.00 | 14,035,243.64 | 14,175,625.99 | 0.00 | 393,767.39 | 13,781,858.60 |
| 26 | May 2026 | 9.250% | 14,035,243.64 | 0.00 | 108,188.34 | 0.00 | 14,143,431.98 | 13,781,858.60 | 0.00 | 393,767.39 | 13,388,091.21 |
| 27 | Jun 2026 | 9.250% | 14,143,431.98 | 0.00 | 109,022.29 | 0.00 | 14,252,454.27 | 13,388,091.21 | 0.00 | 393,767.39 | 12,994,323.82 |
| 28 | Jul 2026 | 9.250% | 14,252,454.27 | 0.00 | 98,685.58 | 1,450,000.00 | 12,901,139.85 | 12,994,323.82 | 0.00 | 393,767.39 | 12,600,556.43 |
| 29 | Aug 2026 | 9.250% | 12,901,139.85 | 0.00 | 99,446.29 | 0.00 | 13,000,586.14 | 12,600,556.43 | 0.00 | 393,767.39 | 12,206,789.04 |
| 30 | Sep 2026 | 9.250% | 13,000,586.14 | 0.00 | 100,212.85 | 0.00 | 13,100,798.99 | 12,206,789.04 | 0.00 | 393,767.39 | 11,813,021.65 |
| 31 | Oct 2026 | 9.250% | 13,100,798.99 | 0.00 | 89,808.24 | 1,450,000.00 | 11,740,607.23 | 11,813,021.65 | 0.00 | 393,767.39 | 11,419,254.26 |
| 32 | Nov 2026 | 9.250% | 11,740,607.23 | 0.00 | 90,500.51 | 0.00 | 11,831,107.74 | 11,419,254.26 | 0.00 | 393,767.39 | 11,025,486.87 |
| 33 | Dec 2026 | 9.250% | 11,831,107.74 | 0.00 | 91,198.12 | 0.00 | 11,922,305.86 | 11,025,486.87 | 0.00 | 393,767.39 | 10,631,719.48 |
| 34 | Jan 2027 | 9.250% | 11,922,305.86 | 0.00 | 80,724.02 | 1,450,000.00 | 10,553,029.88 | 10,631,719.48 | 0.00 | 393,767.39 | 10,237,952.09 |
| 35 | Feb 2027 | 9.250% | 10,553,029.88 | 0.00 | 81,346.27 | 0.00 | 10,634,376.15 | 10,237,952.09 | 0.00 | 393,767.39 | 9,844,184.70 |
| 36 | Mar 2027 | 9.250% | 10,634,376.15 | 0.00 | 81,973.32 | 0.00 | 10,716,349.47 | 9,844,184.70 | 0.00 | 393,767.39 | 9,450,417.31 |
| 37 | Apr 2027 | 9.250% | 10,716,349.47 | 0.00 | 71,428.11 | 1,450,000.00 | 9,337,777.58 | 9,450,417.31 | 0.00 | 393,767.39 | 9,056,649.92 |
| 38 | May 2027 | 9.250% | 9,337,777.58 | 0.00 | 71,978.70 | 0.00 | 9,409,756.28 | 9,056,649.92 | 0.00 | 393,767.39 | 8,662,882.53 |
| 39 | Jun 2027 | 9.250% | 9,409,756.28 | 0.00 | 72,533.54 | 0.00 | 9,482,289.82 | 8,662,882.53 | 0.00 | 393,767.39 | 8,269,115.14 |
| 40 | Jul 2027 | 9.250% | 9,482,289.82 | 0.00 | 61,915.57 | 1,450,000.00 | 8,094,205.39 | 8,269,115.14 | 0.00 | 393,767.39 | 7,875,347.75 |
| 41 | Aug 2027 | 9.250% | 8,094,205.39 | 0.00 | 62,392.83 | 0.00 | 8,156,598.22 | 7,875,347.75 | 0.00 | 393,767.39 | 7,481,580.36 |
| 42 | Sep 2027 | 9.250% | 8,156,598.22 | 0.00 | 62,873.78 | 0.00 | 8,219,472.00 | 7,481,580.36 | 0.00 | 393,767.39 | 7,087,812.97 |
| 43 | Oct 2027 | 9.250% | 8,219,472.00 | 0.00 | 52,181.35 | 1,450,000.00 | 6,821,653.35 | 7,087,812.97 | 0.00 | 393,767.39 | 6,694,045.58 |
| 44 | Nov 2027 | 9.250% | 6,821,653.35 | 0.00 | 52,583.58 | 0.00 | 6,874,236.93 | 6,694,045.58 | 0.00 | 393,767.39 | 6,300,278.19 |
| 45 | Dec 2027 | 9.250% | 6,874,236.93 | 0.00 | 52,988.91 | 0.00 | 6,927,225.84 | 6,300,278.19 | 0.00 | 393,767.39 | 5,906,510.80 |
| 46 | Jan 2028 | 9.250% | 6,927,225.84 | 0.00 | 42,220.28 | 1,450,000.00 | 5,519,446.12 | 5,906,510.80 | 0.00 | 393,767.39 | 5,512,743.41 |
| 47 | Feb 2028 | 9.250% | 5,519,446.12 | 0.00 | 42,545.73 | 0.00 | 5,561,991.85 | 5,512,743.41 | 0.00 | 393,767.39 | 5,118,976.02 |
| 48 | Mar 2028 | 9.250% | 5,561,991.85 | 0.00 | 42,873.69 | 0.00 | 5,604,865.54 | 5,118,976.02 | 0.00 | 393,767.39 | 4,725,208.63 |
| 49 | Apr 2028 | 9.250% | 5,604,865.54 | 0.00 | 32,027.09 | 1,450,000.00 | 4,186,892.63 | 4,725,208.63 | 0.00 | 393,767.39 | 4,331,441.24 |
| 50 | May 2028 | 9.250% | 4,186,892.63 | 0.00 | 32,273.96 | 0.00 | 4,219,166.59 | 4,331,441.24 | 0.00 | 393,767.39 | 3,937,673.85 |
| 51 | Jun 2028 | 9.250% | 4,219,166.59 | 0.00 | 32,522.74 | 0.00 | 4,251,689.33 | 3,937,673.85 | 0.00 | 393,767.38 | 3,543,906.47 |
| 52 | Jul 2028 | 9.250% | 4,251,689.33 | 0.00 | 21,596.36 | 1,450,000.00 | 2,823,285.69 | 3,543,906.47 | 0.00 | 393,767.39 | 3,150,139.08 |
| 53 | Aug 2028 | 9.250% | 2,823,285.69 | 0.00 | 21,762.83 | 0.00 | 2,845,048.52 | 3,150,139.08 | 0.00 | 393,767.38 | 2,756,371.70 |
| 54 | Sep 2028 | 9.250% | 2,845,048.52 | 0.00 | 21,930.58 | 0.00 | 2,866,979.10 | 2,756,371.70 | 0.00 | 393,767.39 | 2,362,604.31 |
| 55 | Oct 2028 | 9.250% | 2,866,979.10 | 0.00 | 10,922.55 | 1,450,000.00 | 1,427,901.65 | 2,362,604.31 | 0.00 | 393,767.38 | 1,968,836.93 |
| 56 | Nov 2028 | 9.250% | 1,427,901.65 | 0.00 | 11,006.74 | 0.00 | 1,438,908.39 | 1,968,836.93 | 0.00 | 393,767.39 | 1,575,069.54 |
| 57 | Dec 2028 | 9.250% | 1,438,908.39 | 0.00 | 11,091.59 | 0.00 | 1,449,999.98 | 1,575,069.54 | 0.00 | 393,767.38 | 1,181,302.16 |
| 58 | Jan 2029 | 9.250% | 1,449,999.98 | 0.00 | 0.02 | 1,450,000.00 | 0.00 | 1,181,302.16 | 0.00 | 393,767.39 | 787,534.77 |
| 59 | Feb 2029 | 9.250% | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 787,534.77 | 0.00 | 393,767.38 | 393,767.39 |
| 60 | Mar 2029 | 9.250% | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 393,767.39 | 0.00 | 393,767.39 | 0.00 |
Journal entries
| Date | Entry | Account | Debit | Credit | Status |
|---|---|---|---|---|---|
| 31 May 2026 | Depreciation, month 26 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Jun 2026 | Interest, month 27 | Interest expense - leases | 109,022.29 | Draft | |
| Lease liability | 109,022.29 | ||||
| 30 Jun 2026 | Depreciation, month 27 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Jul 2026 | Interest, month 28 | Interest expense - leases | 98,685.58 | Draft | |
| Lease liability | 98,685.58 | ||||
| 31 Jul 2026 | Lease payment, month 28 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 31 Jul 2026 | Depreciation, month 28 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Aug 2026 | Interest, month 29 | Interest expense - leases | 99,446.29 | Draft | |
| Lease liability | 99,446.29 | ||||
| 31 Aug 2026 | Depreciation, month 29 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Sep 2026 | Interest, month 30 | Interest expense - leases | 100,212.85 | Draft | |
| Lease liability | 100,212.85 | ||||
| 30 Sep 2026 | Depreciation, month 30 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Oct 2026 | Interest, month 31 | Interest expense - leases | 89,808.24 | Draft | |
| Lease liability | 89,808.24 | ||||
| 31 Oct 2026 | Lease payment, month 31 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 31 Oct 2026 | Depreciation, month 31 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Nov 2026 | Interest, month 32 | Interest expense - leases | 90,500.51 | Draft | |
| Lease liability | 90,500.51 | ||||
| 30 Nov 2026 | Depreciation, month 32 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Dec 2026 | Interest, month 33 | Interest expense - leases | 91,198.12 | Draft | |
| Lease liability | 91,198.12 | ||||
| 31 Dec 2026 | Depreciation, month 33 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Jan 2027 | Interest, month 34 | Interest expense - leases | 80,724.02 | Draft | |
| Lease liability | 80,724.02 | ||||
| 31 Jan 2027 | Lease payment, month 34 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 31 Jan 2027 | Depreciation, month 34 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 28 Feb 2027 | Interest, month 35 | Interest expense - leases | 81,346.27 | Draft | |
| Lease liability | 81,346.27 | ||||
| 28 Feb 2027 | Depreciation, month 35 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Mar 2027 | Interest, month 36 | Interest expense - leases | 81,973.32 | Draft | |
| Lease liability | 81,973.32 | ||||
| 31 Mar 2027 | Depreciation, month 36 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Apr 2027 | Interest, month 37 | Interest expense - leases | 71,428.11 | Draft | |
| Lease liability | 71,428.11 | ||||
| 30 Apr 2027 | Lease payment, month 37 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 30 Apr 2027 | Depreciation, month 37 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 May 2027 | Interest, month 38 | Interest expense - leases | 71,978.70 | Draft | |
| Lease liability | 71,978.70 | ||||
| 31 May 2027 | Depreciation, month 38 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Jun 2027 | Interest, month 39 | Interest expense - leases | 72,533.54 | Draft | |
| Lease liability | 72,533.54 | ||||
| 30 Jun 2027 | Depreciation, month 39 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Jul 2027 | Interest, month 40 | Interest expense - leases | 61,915.57 | Draft | |
| Lease liability | 61,915.57 | ||||
| 31 Jul 2027 | Lease payment, month 40 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 31 Jul 2027 | Depreciation, month 40 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Aug 2027 | Interest, month 41 | Interest expense - leases | 62,392.83 | Draft | |
| Lease liability | 62,392.83 | ||||
| 31 Aug 2027 | Depreciation, month 41 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Sep 2027 | Interest, month 42 | Interest expense - leases | 62,873.78 | Draft | |
| Lease liability | 62,873.78 | ||||
| 30 Sep 2027 | Depreciation, month 42 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Oct 2027 | Interest, month 43 | Interest expense - leases | 52,181.35 | Draft | |
| Lease liability | 52,181.35 | ||||
| 31 Oct 2027 | Lease payment, month 43 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 31 Oct 2027 | Depreciation, month 43 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Nov 2027 | Interest, month 44 | Interest expense - leases | 52,583.58 | Draft | |
| Lease liability | 52,583.58 | ||||
| 30 Nov 2027 | Depreciation, month 44 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Dec 2027 | Interest, month 45 | Interest expense - leases | 52,988.91 | Draft | |
| Lease liability | 52,988.91 | ||||
| 31 Dec 2027 | Depreciation, month 45 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Jan 2028 | Interest, month 46 | Interest expense - leases | 42,220.28 | Draft | |
| Lease liability | 42,220.28 | ||||
| 31 Jan 2028 | Lease payment, month 46 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 31 Jan 2028 | Depreciation, month 46 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 29 Feb 2028 | Interest, month 47 | Interest expense - leases | 42,545.73 | Draft | |
| Lease liability | 42,545.73 | ||||
| 29 Feb 2028 | Depreciation, month 47 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 Mar 2028 | Interest, month 48 | Interest expense - leases | 42,873.69 | Draft | |
| Lease liability | 42,873.69 | ||||
| 31 Mar 2028 | Depreciation, month 48 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Apr 2028 | Interest, month 49 | Interest expense - leases | 32,027.09 | Draft | |
| Lease liability | 32,027.09 | ||||
| 30 Apr 2028 | Lease payment, month 49 | Lease liability | 1,450,000.00 | Draft | |
| Cash / bank | 1,450,000.00 | ||||
| 30 Apr 2028 | Depreciation, month 49 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 31 May 2028 | Interest, month 50 | Interest expense - leases | 32,273.96 | Draft | |
| Lease liability | 32,273.96 | ||||
| 31 May 2028 | Depreciation, month 50 | Depreciation expense - ROU | 393,767.39 | Draft | |
| Accumulated depreciation - ROU | 393,767.39 | ||||
| 30 Jun 2028 | Interest, month 51 | Interest expense - leases | 32,522.74 | Draft | |
| Lease liability | 32,522.74 | ||||
| 30 Jun 2028 | Depreciation, month 51 | Depreciation expense - ROU | 393,767.38 | Draft | |
| Accumulated depreciation - ROU | 393,767.38 | ||||
| 31 Jul 2028 | Interest, month 52 | Interest expense - leases | 21,596.36 | Draft | |
| Lease liability | 21,596.36 |