{"id":18070,"date":"2026-06-23T12:40:11","date_gmt":"2026-06-23T11:40:11","guid":{"rendered":"https:\/\/sharecontrol.io\/products\/ifrs-16-system\/lease-registration-and-classification-in-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:12:35","modified_gmt":"2026-10-02T12:12:35","slug":"lease-registration-and-classification","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/","title":{"rendered":"Lease registration and classification in ShareControl IFRS 16"},"content":{"rendered":"<div class=\"gb-container gb-container-67f42e29\">\n<div class=\"gb-container gb-container-a1375558\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-c9696af6\">\n<div class=\"gb-grid-column gb-grid-column-43004a2e\"><div class=\"gb-container gb-container-43004a2e\">\n\n<p class=\"gb-headline gb-headline-db0c3612 gb-headline-text\">ShareControl IFRS 16 feature<\/p>\n\n\n\n<h1 id=\"lease-registration-and-classification-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Lease registration and classification in ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Before IFRS 16 calculations can be run on a lease, the entity must assess whether the contract contains a lease and whether any of the recognition exemptions apply. ShareControl IFRS 16 makes it easier to register new leases, document the basis for each assessment and build a single searchable lease portfolio. <\/p>\n\n\n<div class=\"gb-container gb-container-203c3c1e\">\n<div class=\"gb-container gb-container-08123b43\">\n\n<div class=\"wp-block-uagb-modal uagb-block-0f8cb7dc uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Book a demo<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-0f8cb7dc uagb-modal-type-undefined\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<div class=\"wp-block-uagb-info-box uagb-block-1a63a853 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Book a demo of ShareControl here!<\/h3><\/div><p class=\"uagb-ifb-desc\">We help you find the right integrations for your business. Book a meeting with us and we&#8217;ll go through which third-party integrations are relevant to you. <\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/\"><span class=\"gb-button-text\">See the IFRS 16 system<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">Before the calculation<\/p>\n\n\n\n<h2 id=\"the-first-step-is-to-assess-whether-the-contract-contains-a-lease\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">The first step is to assess whether the contract contains a lease<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The IFRS 16 process starts with assessing whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Among other things, the assessment covers whether there is an identified asset, whether the entity has the right to obtain substantially all of the economic benefits from use of the asset, and whether the entity has the right to direct the use of the asset. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d5bd02ba\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Identification of leases against the IFRS 16 criteria<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-029c66ae\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Assessment of the identified asset<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-467f6132\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Assessment of the right to control the use of the asset<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Assessment of whether the contract is within the scope of IFRS 16 and whether the short-term lease or low-value asset exemption can be applied<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-90190ec5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Documented basis for the assessment on each lease<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ab1a19c7\"><div class=\"gb-container gb-container-ab1a19c7\">\n\t\t\t\t\t<div\n\t\t\t\t\t\tclass=\"wp-block-uagb-image-gallery uagb-block-9d6f17f8     \"\n\t\t\t\t\t\tstyle=\"\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery spectra-image-gallery__layout--grid spectra-image-gallery__layout--grid-col-1 spectra-image-gallery__layout--grid-col-tab-3 spectra-image-gallery__layout--grid-col-mob-2\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-wrapper\" data-spectra-gallery-image-id=\"18033\" tabindex=\"0\">\n\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media spectra-image-gallery__media--grid\">\n\t\t\t\t<picture>\n\t\t\t\t\t<source media=\"(min-width: 1024px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\">\n\t\t\t\t\t<source media=\"(min-width: 768px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\">\n\t\t\t\t\t<img decoding=\"async\" class=\"spectra-image-gallery__media-thumbnail spectra-image-gallery__media-thumbnail--grid\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16-300x300.webp\" alt=\"Assessing whether a contract is within the scope of IFRS 16 and whether the short-term lease or low-value asset exemption applies \u2013 ShareControl IFRS 16\" loading=\"lazy\" \/>\n\t\t\t\t<\/picture>\n\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-blurrer\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption-wrapper spectra-image-gallery__media-thumbnail-caption-wrapper--bar-inside\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption spectra-image-gallery__media-thumbnail-caption--bar-inside\">\n\t\t\t\t\tAssessing whether a contract is within the scope of IFRS 16 and whether the short-term lease or low-value asset exemption applies \u2013 ShareControl IFRS 16\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class='spectra-image-gallery__control-lightbox' tabindex='0'>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper spectra-image-gallery__control-lightbox--main\" dir=\"\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t<img class=\"swiper-lazy\" data-src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\" alt=\"Assessing whether a contract is within the scope of IFRS 16 and whether the short-term lease or low-value asset exemption applies \u2013 ShareControl IFRS 16\"\/>\n\t\t\t\t\t\t\t\t<div class=\"swiper-lazy-preloader swiper-lazy-preloader-white\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-button-next\"><\/div>\n\t\t\t\t\t<div class=\"swiper-button-prev\"><\/div>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<button class='spectra-image-gallery__control-lightbox--close' aria-label=\"Close\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">Classification<\/p>\n\n\n\n<h2 id=\"classify-the-lease-correctly-from-the-start\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Classify the lease correctly from the start<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The classification determines whether the lease is recognised on the balance sheet under IFRS 16 or whether it can be treated under an exemption. ShareControl IFRS 16 provides a structured process for documenting the assessment. <\/p>\n\n\n<div class=\"gb-container gb-container-22f80120\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Classification<\/th><th class=\"has-text-align-left\" data-align=\"left\">Example<\/th><th class=\"has-text-align-left\" data-align=\"left\">Classification<\/th><\/tr><\/thead><tbody><tr><td>Standard IFRS 16 lease<\/td><td>Lease that meets the IFRS 16 criteria<\/td><td>Right-of-use asset and lease liability are recognised on the balance sheet<\/td><\/tr><tr><td>Short-term rental agreement<\/td><td>Lease term of 12 months or less, with no purchase option<\/td><td>May qualify for the short-term lease exemption<\/td><\/tr><tr><td>Low-value asset<\/td><td>Lease of an underlying asset of low value<\/td><td>May qualify for the low-value asset exemption<\/td><\/tr><tr><td>Contract that does not contain a lease<\/td><td>No identified asset, or the customer does not control its use<\/td><td>Not accounted for as a lease under IFRS 16<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-8407f51b\">\n\n<p class=\"gb-headline gb-headline-51bdacb3 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/#marginal-lanerente\"><span style=\"text-decoration: underline;\"><strong>Read more about the factors that affect the incremental borrowing rate \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-f0bb2e0e\">\n<div class=\"gb-container gb-container-3a7dfc49\">\n<div class=\"gb-container gb-container-abaea47f\">\n\n<p class=\"gb-headline gb-headline-aeabe4e9 gb-headline-text\">What our customers say<\/p>\n\n\n\n<h2 id=\"why-our-customers-like-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">Why our customers like ShareControl IFRS 16<\/h2>\n\n\n<div class=\"gb-container gb-container-e8931214\">\n<div class=\"gb-container gb-container-f3ec8885\">\n\n<p class=\"gb-headline gb-headline-8914b6ca gb-headline-text\"><em>Share Control has assisted us in importing agreements into the system solution, giving us full control over all lease agreements and our obligations. By ensuring efficient and structured management of lease agreements, we can easily administer and comply with the IFRS 16 regulations. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>During the implementation of IFRS 16, we have received extensive and valuable assistance from Share Control. Through close cooperation and thorough support, we have ensured that all leases have been correctly and efficiently imported into the ShareControl IFRS 16 system. <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013 <strong>Henrik D\u00fcrr<\/strong>, Financial Controller<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Inin Group<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/sharecontrol.io\/en\/customer-stories\/inin-group-as\/\"><strong>See Inin Group Case <\/strong><\/a><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/implementering-av-ifrs-16-for-borsnotering\/\"><strong>\u2192<\/strong><\/a><\/span><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>In collaboration with Share Control, Fexco has received valuable assistance in mapping and importing most of the leases into the system. This has laid the foundation for compliance with IFRS 16 and ensures accurate reporting for the company in the future.<br>Throughout the implementation, we have received excellent support in system setup, which involved the automatic upload of a large number of contracts and detailed questions related to IFRS 16. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/in\/john-sheehy-a96256103\/?originalSubdomain=ie\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u2013 <strong>John Sheehy<\/strong>,<\/em>Group Financial Accountant<\/a><\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/en\/customer-stories\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\"><strong>Se Fexco Case <span style=\"text-decoration: underline;\"><\/span><\/strong><\/span><\/a><strong><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/implementering-av-ifrs-16-for-borsnotering\/\">\u2192<\/a><\/strong><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">How it works<\/p>\n\n\n\n<h2 id=\"how-registration-and-classification-work-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">How registration and classification work in ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 brings lease data, the basis for each assessment, documentation and the portfolio overview together in one structured process. This gives a better foundation for calculation, reporting and audit later in the IFRS 16 process. <\/p>\n\n\n<div class=\"gb-container gb-container-6f267eb1\">\n<div class=\"gb-container gb-container-c6ac3ed6\">\n\n<p class=\"gb-headline gb-headline-aa3fb5a4 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6f648910 gb-headline-text\">Register or import the lease with its core contract data.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e55fcbbc\">\n\n<p class=\"gb-headline gb-headline-37a4f62d gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9c8843f1 gb-headline-text\">Assess whether the contract contains a lease against the IFRS 16 criteria.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-90539668\">\n\n<p class=\"gb-headline gb-headline-75f2d817 gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7f663478 gb-headline-text\">Classify the lease as in scope, short-term, low-value or outside IFRS 16.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9fd68ddd\">\n\n<p class=\"gb-headline gb-headline-6159841b gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a011d975 gb-headline-text\">Store the basis for the assessment, the documentation and a unique contract ID for the next steps in the process.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-200ef46d\">\n<div class=\"gb-container gb-container-c7f8688b\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-38fd45ff\">\n<div class=\"gb-grid-column gb-grid-column-d0ad0df7\"><div class=\"gb-container gb-container-d0ad0df7\">\n\n<p class=\"gb-headline gb-headline-8e5cfd2b gb-headline-text\">Import<\/p>\n\n\n\n<h2 id=\"import-your-existing-lease-portfolio\" class=\"gb-headline gb-headline-3cbaf5a4 gb-headline-text\">Import your existing lease portfolio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many businesses start with an existing portfolio in Excel, an ERP system or reports from leasing companies. ShareControl IFRS 16 makes it easier to move the portfolio into a structured IFRS 16 process. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f31e07\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Import from Excel<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-442db1f1\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Import from other systems<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-522bda0b\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Recurring imports from leasing companies<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9eb7502c\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Comments and documentation, for example for vehicle fleet leases<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-22e1d6e8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Standardised data fields across all leases<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-090203ab\"><div class=\"gb-container gb-container-090203ab\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Microsoft 365<\/p>\n\n\n\n<h2 id=\"central-lease-archive-in-your-companys-own-sharepoint\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Central lease archive in your company&#8217;s own SharePoint<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 uses the Microsoft environment as part of the workspace. This makes it possible to keep lease documents, assessment templates and portfolio data together in a familiar, controlled environment. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-422362b6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Central archive in SharePoint<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-897a283e\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Standardised assessment templates<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8b1186c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Lease documents in one place<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-0f3d02d8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Access control in the Microsoft environment<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Audit-ready documentation<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-825f0ca6\">\n<div class=\"gb-container gb-container-2f3bd04d\">\n<div class=\"gb-container gb-container-1f0bbed9\">\n\n<p class=\"gb-headline gb-headline-2ab2bfe9 gb-headline-text\">Portfolio overview<\/p>\n\n\n\n<h2 id=\"a-searchable-filterable-lease-portfolio\" class=\"gb-headline gb-headline-a044a414 gb-headline-text\">A searchable, filterable lease portfolio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Once leases are registered and classified in ShareControl IFRS 16, the finance team gets one consolidated portfolio overview across companies and categories.<\/p>\n\n\n<div class=\"gb-container gb-container-864a6825\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Filter<\/th><th class=\"has-text-align-left\" data-align=\"left\">Example<\/th><th class=\"has-text-align-left\" data-align=\"left\">Use<\/th><\/tr><\/thead><tbody><tr><td>Company<\/td><td>Legal entity or subsidiary<\/td><td>Reporting and local follow-up<\/td><\/tr><tr><td>Classification<\/td><td>In scope, short-term, low-value<\/td><td>Checking the IFRS 16 treatment<\/td><\/tr><tr><td>Category<\/td><td>Property, vehicles, IT equipment<\/td><td>Portfolio analysis and basis for note disclosures<\/td><\/tr><tr><td>Counterparty<\/td><td>Leasing company or supplier<\/td><td>Supplier overview and documentation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e9138b00\">\n\n<p class=\"wp-block-paragraph\"><em><strong>Each lease is assigned an automatically generated unique contract ID, which makes the lease traceable throughout its life cycle<\/strong>, from registration and classification to calculation, posting, reporting and end of term.<\/em><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-e301c69a\">\n<div class=\"gb-container gb-container-99a7e486\">\n<div class=\"gb-container gb-container-f6a0ed2f\">\n\n<p class=\"gb-headline gb-headline-c0bd4fd5 gb-headline-text\">Impact<\/p>\n\n\n\n<h2 id=\"what-it-means-for-the-ifrs-16-process\" class=\"gb-headline gb-headline-de354ac6 gb-headline-text\">What it means for the IFRS 16 process<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A structured registration and classification process gives better data quality before the calculations start. It reduces manual work and makes the rest of the IFRS 16 process more traceable. <\/p>\n\n\n<div class=\"gb-container gb-container-161442f5\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Impact<\/th><th class=\"has-text-align-left\" data-align=\"left\">What it means<\/th><\/tr><\/thead><tbody><tr><td>Time savings<\/td><td>The time needed to onboard an existing lease portfolio can be reduced significantly compared with manual registration.<\/td><\/tr><tr><td>Consistency<\/td><td>The same data fields and classification rules are applied across all leases.<\/td><\/tr><tr><td>Traceability<\/td><td>The basis for the in-scope, short-term and low-value assessments is documented on the lease.<\/td><\/tr><tr><td>Overview<\/td><td>One central lease portfolio replaces spreadsheets spread across departments.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">Start the IFRS 16 process with better data quality<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See how ShareControl IFRS 16 makes it easier to register, classify and document leases before the calculations start.<\/p>\n\n\n<div class=\"gb-container gb-container-f9730d38\">\n<div class=\"gb-container gb-container-6be42cfb\">\n\n<div class=\"wp-block-uagb-modal uagb-block-a3759556 uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Book a demo<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-a3759556 uagb-modal-type-undefined\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<div class=\"wp-block-uagb-info-box uagb-block-11bd784f uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Book a demo of ShareControl here!<\/h3><\/div><p class=\"uagb-ifb-desc\">We help you find the right integrations for your business. Book a meeting with us and we&#8217;ll go through which third-party integrations are relevant to you. <\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26c5fb2a\">\n<div class=\"gb-button-wrapper gb-button-wrapper-73cda074\">\n\n<a class=\"gb-button gb-button-bee7993c\" href=\"https:\/\/sharecontrol.io\/en\/contact-us\/\"><span class=\"gb-button-text\">Contact our expert<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-0faa7e62\">\n<div class=\"gb-container gb-container-ee393cd9\">\n<div class=\"gb-container gb-container-3505fb0b\">\n\n<p class=\"gb-headline gb-headline-ab8e3405 gb-headline-text\">Related IFRS 16 features<\/p>\n\n\n\n<h2 id=\"related-sharecontrol-ifrs-16-features\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Related ShareControl IFRS 16 features<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-6ccae872\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-066738c5 gb-headline-text\">Discount rate \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Lease modifications \u2192<\/p>\n\n<\/div>\n\n<a class=\"gb-container gb-container-ff1f116c\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\">\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Accounting and journal entries \u2192<\/p>\n\n<\/a>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/flervaluta-og-konsernkonsolidering\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">Consolidation &amp; multi-currency \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/noteopplysninger-disclosure\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Note disclosures \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bbc7167b\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/revisjonsspor-og-dokumentasjon\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-e0049b53 gb-headline-text\">Audit trail \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-c6bf7276\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/sikkerhet-i-share-control\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-d20b9ab1 gb-headline-text\">Security \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-72db8e8f\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/ifrs-16-integrasjoner\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-86406106 gb-headline-text\">Integrations \u2192<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-c814f759\">\n<div class=\"gb-container gb-container-a10ad32c\">\n\n<h2 id=\"frequently-asked-questions\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Frequently Asked Questions<\/h2>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-c67b7d15 uagb-faq-icon-row-reverse uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/lease-registration-and-classification\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvordan vet vi om en kontrakt inneholder en leieavtale etter IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En kontrakt inneholder en leieavtale n\\u00e5r den gir rett til \\u00e5 kontrollere bruken av en identifisert eiendel i en periode mot vederlag. Kontroll betyr at virksomheten b\\u00e5de har rett til det vesentligste av de \\u00f8konomiske fordelene ved bruken og rett til \\u00e5 bestemme hvordan eiendelen brukes. Er ikke begge kriteriene oppfylt, er kontrakten normalt en tjenestekontrakt og ikke en leieavtale. ShareControl IFRS 16 gir et veiledet skjema for \\u00e5 gj\\u00f8re og dokumentere denne vurderingen p\\u00e5 hver kontrakt.\"}},{\"@type\":\"Question\",\"name\":\"Hva er en identifisert eiendel, og hva betyr substitusjonsrett?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En eiendel er identifisert n\\u00e5r den er eksplisitt eller implisitt spesifisert i avtalen. Har leverand\\u00f8ren en reell rett til \\u00e5 bytte ut eiendelen med en annen, og tjener \\u00f8konomisk p\\u00e5 det, er eiendelen ikke identifisert, og avtalen er ikke en leieavtale. ShareControl IFRS 16 lar dere registrere vurderingen av identifisert eiendel og substitusjonsrett som en del av klassifiseringen.\"}},{\"@type\":\"Question\",\"name\":\"Hva er en kortsiktig leieavtale, og kan den unntas fra balansef\\u00f8ring?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En kortsiktig leieavtale har en leieperiode p\\u00e5 12 m\\u00e5neder eller mindre ved inng\\u00e5else og ingen kj\\u00f8psopsjon. Slike avtaler kan unntas fra balansef\\u00f8ring, og kostnaden f\\u00f8res line\\u00e6rt over leieperioden. Unntaket velges per klasse av underliggende eiendeler. ShareControl IFRS 16 lar dere merke avtalen som kortsiktig og dokumentere grunnlaget for valget.\"}},{\"@type\":\"Question\",\"name\":\"Hva regnes som en lavverdi-eiendel etter IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vurderingen tar utgangspunkt i eiendelens verdi som ny, uavhengig av hvor vesentlig den er for virksomheten. IFRS 16 setter ingen fast bel\\u00f8psgrense, men IASB la til grunn eiendeler med verdi som ny p\\u00e5 rundt 35.000 kr., for eksempel PC-er, mobiltelefoner og mindre kontorm\\u00f8bler. Unntaket vurderes per eiendel og gjelder ikke dersom eiendelen fremleies. ShareControl IFRS 16 lar dere merke og dokumentere lavverdi-vurderingen p\\u00e5 avtalen.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan skiller vi leiekomponenter fra tjenestekomponenter i en kontrakt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En kontrakt kan inneholde b\\u00e5de en leiekomponent og tjenestekomponenter, for eksempel drift eller vedlikehold. Vederlaget fordeles p\\u00e5 komponentene, med mindre virksomheten benytter den praktiske forenklingen om \\u00e5 behandle lease- og tjenestekomponenter samlet per eiendelsklasse. ShareControl IFRS 16 gir struktur for \\u00e5 registrere komponentene og valget som er gjort.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan importerer vi en eksisterende leieportef\\u00f8lje?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Eksisterende portef\\u00f8ljer kan importeres fra Excel, ERP eller rapporter fra leasingselskaper, for eksempel en bilfl\\u00e5te. ShareControl IFRS 16 standardiserer datafeltene, kan gj\\u00f8re oppslag mot Br\\u00f8nn\\u00f8ysundregistrene for motpartsdata og gir hver avtale en unik avtale-ID, slik at portef\\u00f8ljen blir s\\u00f8kbar p\\u00e5 tvers av selskaper.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan dokumenteres klassifiseringen for revisor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Klassifiseringen som in-scope, kortsiktig, lavverdi eller utenfor IFRS 16 lagres med vurderingsgrunnlag p\\u00e5 den enkelte avtalen, sammen med avtalens unike Auto-ID. Dokumentasjonen ligger i virksomhetens eget Microsoft 365, slik at revisor kan f\\u00f8lge vurderingen fra kontrakt til klassifisering og videre til beregning.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5fd5f1c4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan vet vi om en kontrakt inneholder en leieavtale etter IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En kontrakt inneholder en leieavtale n\u00e5r den gir rett til \u00e5 kontrollere bruken av en identifisert eiendel i en periode mot vederlag. Kontroll betyr at virksomheten b\u00e5de har rett til det vesentligste av de \u00f8konomiske fordelene ved bruken og rett til \u00e5 bestemme hvordan eiendelen brukes. Er ikke begge kriteriene oppfylt, er kontrakten normalt en tjenestekontrakt og ikke en leieavtale. ShareControl IFRS 16 gir et veiledet skjema for \u00e5 gj\u00f8re og dokumentere denne vurderingen p\u00e5 hver kontrakt.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-0d705461 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hva er en identifisert eiendel, og hva betyr substitusjonsrett?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En eiendel er identifisert n\u00e5r den er eksplisitt eller implisitt spesifisert i avtalen. Har leverand\u00f8ren en reell rett til \u00e5 bytte ut eiendelen med en annen, og tjener \u00f8konomisk p\u00e5 det, er eiendelen ikke identifisert, og avtalen er ikke en leieavtale. ShareControl IFRS 16 lar dere registrere vurderingen av identifisert eiendel og substitusjonsrett som en del av klassifiseringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af529309 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hva er en kortsiktig leieavtale, og kan den unntas fra balansef\u00f8ring?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En kortsiktig leieavtale har en leieperiode p\u00e5 12 m\u00e5neder eller mindre ved inng\u00e5else og ingen kj\u00f8psopsjon. Slike avtaler kan unntas fra balansef\u00f8ring, og kostnaden f\u00f8res line\u00e6rt over leieperioden. Unntaket velges per klasse av underliggende eiendeler. ShareControl IFRS 16 lar dere merke avtalen som kortsiktig og dokumentere grunnlaget for valget.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6a2a3eed \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hva regnes som en lavverdi-eiendel etter IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Vurderingen tar utgangspunkt i eiendelens verdi som ny, uavhengig av hvor vesentlig den er for virksomheten. IFRS 16 setter ingen fast bel\u00f8psgrense, men IASB la til grunn eiendeler med verdi som ny p\u00e5 rundt 35.000 kr., for eksempel PC-er, mobiltelefoner og mindre kontorm\u00f8bler. Unntaket vurderes per eiendel og gjelder ikke dersom eiendelen fremleies. ShareControl IFRS 16 lar dere merke og dokumentere lavverdi-vurderingen p\u00e5 avtalen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a3e27d07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan skiller vi leiekomponenter fra tjenestekomponenter i en kontrakt?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En kontrakt kan inneholde b\u00e5de en leiekomponent og tjenestekomponenter, for eksempel drift eller vedlikehold. Vederlaget fordeles p\u00e5 komponentene, med mindre virksomheten benytter den praktiske forenklingen om \u00e5 behandle lease- og tjenestekomponenter samlet per eiendelsklasse. ShareControl IFRS 16 gir struktur for \u00e5 registrere komponentene og valget som er gjort.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe050d7f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan importerer vi en eksisterende leieportef\u00f8lje?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Eksisterende portef\u00f8ljer kan importeres fra Excel, ERP eller rapporter fra leasingselskaper, for eksempel en bilfl\u00e5te. ShareControl IFRS 16 standardiserer datafeltene, kan gj\u00f8re oppslag mot Br\u00f8nn\u00f8ysundregistrene for motpartsdata og gir hver avtale en unik avtale-ID, slik at portef\u00f8ljen blir s\u00f8kbar p\u00e5 tvers av selskaper.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-50c0d0e8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan dokumenteres klassifiseringen for revisor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Klassifiseringen som in-scope, kortsiktig, lavverdi eller utenfor IFRS 16 lagres med vurderingsgrunnlag p\u00e5 den enkelte avtalen, sammen med avtalens unike Auto-ID. Dokumentasjonen ligger i virksomhetens eget Microsoft 365, slik at revisor kan f\u00f8lge vurderingen fra kontrakt til klassifisering og videre til beregning.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Classification Classify the lease correctly from the start The classification determines whether the lease is recognised on the balance sheet under IFRS 16 or whether it can be treated under an exemption. ShareControl IFRS 16 provides a structured process for documenting the assessment. Classification Example Classification Standard IFRS 16 lease Lease that meets the IFRS &#8230; <a title=\"Lease registration and classification in ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/\" aria-label=\"Read more about Lease registration and classification in ShareControl IFRS 16\">Read more<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7869,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18070","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lease registration and classification in ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Identify and classify leases under IFRS 16 as in scope, short-term or low-value. ShareControl documents each assessment in one searchable lease portfolio.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lease registration and classification in ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Identify and classify leases under IFRS 16 as in scope, short-term or low-value. ShareControl documents each assessment in one searchable lease portfolio.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-02T12:12:35+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/lease-registration-and-classification\\\/\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/lease-registration-and-classification\\\/\",\"name\":\"Lease registration and classification in ShareControl IFRS 16\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#website\"},\"datePublished\":\"2026-06-23T11:40:11+00:00\",\"dateModified\":\"2026-10-02T12:12:35+00:00\",\"description\":\"Identify and classify leases under IFRS 16 as in scope, short-term or low-value. ShareControl documents each assessment in one searchable lease portfolio.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/lease-registration-and-classification\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/lease-registration-and-classification\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/lease-registration-and-classification\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Products\",\"item\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"IFRS 16 Software\",\"item\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Lease registration and classification in ShareControl IFRS 16\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/\",\"name\":\"ShareControl\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#organization\",\"name\":\"ShareControl\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/cropped-logo-sc-default-minified-small.png\",\"contentUrl\":\"https:\\\/\\\/sharecontrol.io\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/cropped-logo-sc-default-minified-small.png\",\"width\":900,\"height\":200,\"caption\":\"ShareControl\"},\"image\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lease registration and classification in ShareControl IFRS 16","description":"Identify and classify leases under IFRS 16 as in scope, short-term or low-value. ShareControl documents each assessment in one searchable lease portfolio.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/","og_locale":"en_US","og_type":"article","og_title":"Lease registration and classification in ShareControl IFRS 16","og_description":"Identify and classify leases under IFRS 16 as in scope, short-term or low-value. ShareControl documents each assessment in one searchable lease portfolio.","og_url":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/","og_site_name":"ShareControl","article_modified_time":"2026-10-02T12:12:35+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/","url":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/","name":"Lease registration and classification in ShareControl IFRS 16","isPartOf":{"@id":"https:\/\/sharecontrol.io\/en\/#website"},"datePublished":"2026-06-23T11:40:11+00:00","dateModified":"2026-10-02T12:12:35+00:00","description":"Identify and classify leases under IFRS 16 as in scope, short-term or low-value. ShareControl documents each assessment in one searchable lease portfolio.","breadcrumb":{"@id":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/sharecontrol.io\/en\/"},{"@type":"ListItem","position":2,"name":"Products","item":"https:\/\/sharecontrol.io\/en\/products\/"},{"@type":"ListItem","position":3,"name":"IFRS 16 Software","item":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/"},{"@type":"ListItem","position":4,"name":"Lease registration and classification in ShareControl IFRS 16"}]},{"@type":"WebSite","@id":"https:\/\/sharecontrol.io\/en\/#website","url":"https:\/\/sharecontrol.io\/en\/","name":"ShareControl","description":"","publisher":{"@id":"https:\/\/sharecontrol.io\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/sharecontrol.io\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/sharecontrol.io\/en\/#organization","name":"ShareControl","url":"https:\/\/sharecontrol.io\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/sharecontrol.io\/en\/#\/schema\/logo\/image\/","url":"https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/05\/cropped-logo-sc-default-minified-small.png","contentUrl":"https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/05\/cropped-logo-sc-default-minified-small.png","width":900,"height":200,"caption":"ShareControl"},"image":{"@id":"https:\/\/sharecontrol.io\/en\/#\/schema\/logo\/image\/"}}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Ragnar Bryne","author_link":"https:\/\/sharecontrol.io\/en\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"Classification Classify the lease correctly from the start The classification determines whether the lease is recognised on the balance sheet under IFRS 16 or whether it can be treated under an exemption. ShareControl IFRS 16 provides a structured process for documenting the assessment. Classification Example Classification Standard IFRS 16 lease Lease that meets the IFRS&hellip;","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/18070","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/comments?post=18070"}],"version-history":[{"count":9,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/18070\/revisions"}],"predecessor-version":[{"id":18245,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/18070\/revisions\/18245"}],"up":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/7869"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/media?parent=18070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}