Roll opening liability to closing in one chart
The lease-liability movement is the disclosure auditors ask for first. AuditLease draws it as a waterfall — opening balance, new leases, interest accreted, payments, and any other movements — with the per-lease detail one click away.
The roll-forward your auditors expect, with the working behind it
Both IFRS 16 §53(g) and FRS 102 require a reconciliation of the lease liability from the opening to the closing reporting date. AuditLease builds that reconciliation directly from the calculation runs and journal batches behind every lease, so the figure on the chart matches the figure in the trial balance — no manual reconciliation, no spreadsheet drift.
Pick any date range, scope to an entity, roll a parent up to the group, or switch the presentation currency between base (FX-translated at closing rates), GBP only, or any individual currency your portfolio uses. The chart re-draws as you change parameters.
Lease liability movement
One chart, every movement, traceable to source
Each step is a true floating bar — opening and closing sit on the zero baseline; new leases and interest stack the liability up; payments and reductions float down. Outflows render in accounting parentheses and red, so the direction of every step reads cleanly.
Hover any bar to preview the leases driving the movement, click to pin the breakdown panel, then click straight through to a lease to see exactly what changed.
What the waterfall covers
Opening to closing, both standards
A complete movement reconciliation that ties to the trial balance for IFRS 16 §53(g) and FRS 102 leases — six steps: opening, new leases, interest accreted, payments, other movements, closing.
Drill into any step
Hover a bar to preview the leases driving it; click to pin the panel and read or scroll the list. Click any lease to open it. Auditors finally get to answer 'what's in there?' without leaving the chart.
Date range your way
Pick any window — a statutory period, a quarter, a single month — and the chart re-runs. The previous chart stays on screen until the new data lands, so the surface never flashes empty.
Entity scope + group consolidation
Scope to a single legal entity, or pick a parent and toggle 'Include subsidiaries' to roll the whole group up. The server walks the entity hierarchy; the chart sums the descendant balances.
Multi-currency, three modes
Show every lease in its native currency (GBP only, EUR only, USD only — only the currencies you actually have appear), or switch to Base currency to consolidate everything to GBP at closing FX rates.
Outflow accounting format
Decreases display in red with parentheses, increases in green, totals in navy — the convention auditors and finance teams already read every day in trial balances and disclosure notes.
Pairs naturally with
The waterfall reads the same data the rest of AuditLease's audit surfaces use — every number ties back through the evidence chain.
Period-end disclosure reports
The full statutory liability movement table, plus ROU asset movement, maturity analysis and per-lease detail — Excel-ready.
Learn more →The evidence chain
Every movement step ties back to the calculation runs and journal batches behind the leases that drove it.
Learn more →Group structures
Roll a parent up to include every subsidiary in one chart. The server walks the entity tree so the math stays consistent across surfaces.
Learn more →See the waterfall on your own data
Free plan includes the full calculation engine for up to 3 leases — enough to roll an opening to closing balance and trace every movement.