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Glossary

Categorizing Components in Lucanet Lease Accounting

Overview

The categorization process in Lucanet Lease Accounting checks all new and modified contract components and classifies them in accordance with IFRS 16.

Contract components that are categorized as regular leases are included in all the subsequent calculations carried out by Lease Accounting.

Contract components that are classified as short-term or low-value are not taken into account for the remainder of the process.

In the Categorization functional area of Lease Accounting, you can:

  • view components to be categorized
  • categorize components
  • view the categorization result

Categorizing Components in Lease Accounting

To categorize components in Lease Accounting, proceed as follows:

1

Open the Components to be categorized workspace to view all the components that have been added or modified since the last categorization:

Shows the 'Components to be categorized' workspace in Lucanet Lease Accounting with the 'Categorize' button, a table with the columns 'Contract number', 'Component number', 'Interest rate', and 'Currency', and the message 'There are no components to be categorized to display.' Highlighted in red is the 'Components to be categorized' item in the 'Categorization' navigation folder.
The ‘Components to be categorized’ workspace
2

Click Categorize and confirm the query dialog that appears.

3

Lease Accounting will carry out the categorization process automatically.

Viewing the Categorization Result in Lease Accounting

Once categorization is completed in Lease Accounting, you will find an overview of the categorized components in the Categorization Result workspace:

Shows the 'Categorization Result' workspace in Lucanet Lease Accounting with a table with the columns 'Contract number', 'Component', 'Lease category', 'Interest rate', 'Currency', and 'Categorization date'. Every row in the 'Lease category' column displays 'Regular lease'. Highlighted in red are the 'Categorization result' item in the navigation and the 'Lease category' column.
The 'Categorization Result' workspace

The following notes apply to the categorization result in Lease Accounting:

  • The Lease category column displays the categories selected by Lease Accounting in accordance with IFRS 16.
  • Only leases categorized as Regular are displayed, because leases in the Low-value and Short-term categories are not included in the accounting process for leases in accordance with IFRS 16.3-4.
  • If you make any changes to a component, you will need to recategorize said component as described in this section so that the details used by Lease Accounting in subsequent calculations are up to date.

This content was generated using AI and reviewed by Lucanet subject matter experts before publication.

Page IDKB7063492

Last updated on Oct 22, 2026

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OverviewCategorizing Components in Lease AccountingViewing the Categorization Result in Lease Accounting

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