搞懂「租賃會計」之會計處理
過去租辦公室、租門市、租伺服器等等，每個月付出的租金只要直接入「費用」就好。現在不行了，只要租期超過 12 個月，通通要進「資產負債表」。
- 怎麼入帳
簽署超過12個月之租約會計分錄如下 借: 使用權資產 未來可以使用這個空間或是設備的價值 貸: 租賃負債 按照折現率計算 未來須付出去的租金總額 - 後續處理:營業租賃VS 融資租賃
- 營業租賃: 採用直線法認列租賃費用，按期沖銷負債與資產
- 融資租賃: 視為「借錢買資產」，損益表會被拆成兩筆：利息費用及使用權資產折舊和攤銷
美國註冊會計師 羅霞 提醒您，切記在簽核業務合約時，檢視合約屬性，先讓財務團隊評估使用何種會計處理。
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歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
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Mastering Lease Accounting & Its Accounting Treatments
In the past, monthly payments for renting offices, storefronts, or servers were simply recorded as straightforward expenses. That is no longer the case. Today, any lease with a term exceeding 12 months must be recognized on the Balance Sheet.
1. Initial Recognition
When signing a lease agreement with a term longer than 12 months, the initial journal entry is as follows:
- Debit: Right-of-Use Asset (ROU Asset)
Represents the value of the right to use the space or equipment in the future.
- Credit: Lease Liability
Represents the present value of total future lease payments, calculated using an appropriate discount rate.
2. Subsequent Accounting: Operating Lease vs. Finance Lease
- Operating Lease: Recognizes a single, straight-line lease expense over time, systematically reducing both the lease liability and the ROU asset each period.
- Finance Lease: Treated as "financing the purchase of an asset." On the income statement, the cost is split into two components: Interest Expense and ROU Asset Depreciation/Amortization.
USCPA Luo Xia reminds you, when reviewing and signing business contracts, always examine the nature of the agreement beforehand and consult your finance team to determine the proper accounting treatment.
If you have any other questions or need further assistance,
please contact us at USCPA Luo Xia +886 980919600
or email: ustaxproservice@gmail.com
You're also welcome to visit our company website: https://www.ustaxproservice.com