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lease-accounting-calculator

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ASC 842/IFRS 16 lease accounting skill for right-of-use asset and liability calculations

library/specializations/domains/business/finance-accounting/skills/lease-accounting-calculator/SKILL.md

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# Lease Accounting Calculator

## Overview

The Lease Accounting Calculator skill implements ASC 842 and IFRS 16 lease accounting requirements. It calculates right-of-use assets and lease liabilities, handles lease modifications, and supports lease classification determination.

## Capabilities

### Lease Classification Determination
- Finance vs. operating lease criteria (ASC 842)
- Ownership transfer assessment
- Purchase option evaluation
- Lease term vs. economic life
- Present value vs. fair value test
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