Reconciliation

Lease Liability Reconciliation Template

Reconcile lease liabilities and right-of-use assets from the lease accounting system to the balance sheet.

How to use this template

1

Extract lease accounting data

Pull all lease records from the lease accounting system showing lease liability and ROU asset balances.

2

Verify lease identification

Confirm that all executed leases are included in the system and no incorrect leases are present.

3

Reconcile to balance sheet

Compare the lease liability and ROU asset totals from the system to the GL accounts.

4

Verify lease payments

Test that actual lease payments match the expected payment schedule in the system.

Why use this template

  • Ensures ASC 842 lease accounting is complete and accurate
  • Detects missing or duplicate leases in the accounting system
  • Provides audit support for lease liability and ROU asset balances
  • Reduces audit procedures related to lease compliance

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