TWM587799U - Rental contract operating system - Google Patents

Abstract

This case provides a lease contract operation system to respond to the new lease standard IFRS16 issued by the International Accounting Standards Board in January 2016. The proposed system includes a communication device, a data registration device, a storage device, and an arithmetic processing device. The data registration device is connected to the communication device, the communication device is coupled to a remote computer to display a user interface on the remote computer, and the contract information of a lease contract is received through the user interface. The contract information of the lease contract at least includes the asset type of the lease target, the lease start date, the new price of each unit of the lease target, and changes in lease payments that are not included in the lease liability. The storage device is connected to the data registration device, and stores contract information of the lease contract received by the data registration device. The arithmetic processing device is connected to the storage device, and judges whether the lease contract should recognize the "right-of-use asset" and "lease liability" according to the contract information of the lease contract, and expresses it in the financial statements.

Description

Rental contract operating system

This case is about a lease contract operation system.

The International Accounting Standards Board (IASB) is the issuing body of international financial reporting standards. The communiques and interpretations issued by it are generally referred to as International Financial Reporting Standards (IFRSs).

In January 2016, the IASB issued a new leasing standard IFRS16, which was officially implemented on January 1, 2019. The China Financial Regulatory Commission also announced the adoption of the new leasing standard IFRS16 on the same day. Prior to the effective date of IFRS16, the previous lease standard was the applicable standard IAS17. Under the standard IAS17, leases are divided into two types: operating leases and financial leases, and these two leases are handled in different accounting operations. For operating leases, the lessee does not need to recognize the corresponding assets and liabilities for the operating lease contract in the financial statements. However, accounting practice research has found that this can lead to many problems. For example, David Tweedie, the former chairman of the IASB, has stated in his public speech that the financial statements caused by the two acts of airlines buying and renting aircraft, etc., have not been objectively presented under the lease standard IAS17. Enterprise real asset and liability information issues. David Tridi mentioned in the speech that if an airline buys an aircraft by debt, the corresponding huge assets and liabilities will be recognized in the financial statements, so the real assets and liabilities of the airline can be understood through the financial statements. However, if the airline obtains the aircraft required for operation by operating lease, its financial statements will only reveal the fact that the airline has leased aircraft and will not be recorded in the financial statements, that is, it will not affect the balance sheet. The numbers presented above. However, in order for airlines to continue their operations, it is necessary to pay large rents in a long-term and continuous manner to obtain the right to use the aircraft, but none of these rental expenses can be faithfully presented in the financial statements, resulting in the airline's financial statements being unable to faithfully Present the airline's financial situation.

After the new leasing standard IFRS16 comes into effect, all leases must be recognized in the financial statements of the lessee except for the items listed below which are excluded from the application of IFRS16 due to the application of other standard requirements: Exploration or use of leases; contracts within the scope of IFRIC12 "Service Concession Agreement"; for lessors, authorization of intellectual property rights within IFRS15 "Customer Contract Revenue"; for lessees within IAS41 "Agriculture" Lease of biological assets and rights held under license agreements within the scope of IAS38 "Intangible Assets", such as films, videos, scripts, manuscripts, patent rights and copyrights.

In addition, in order to avoid the excessive cost of accounting operations caused by the application of the new standard, the lessee may choose not to recognize "right-of-use assets" and "lease liabilities" and only recognize "rental expenses" during the lease period. Just disclose the lease facts in the financial statements:
1. "Short-term lease": the lease term is less than or equal to 1 year, and there is no purchase option;
2. "Low-value asset lease": The lease price of the new product is less than or equal to 5,000 US dollars, such as the lease of items such as tablets, personal computers, small office furniture, and telephones listed in the guidelines.
In addition, variable lease payments based on "usage" or "sales" need only recognize "rental expenses" when they occur and disclose them in the financial statements.

In addition, the new leasing standard IFRS16 also distinguishes leasing and labor services based on whether an enterprise can "control" the leased assets. If it is a labor service, it is naturally not subject to the new leasing standard IFRS16. The so-called control means that one party to the contract (Party A-user of the asset) must have the right to obtain almost all economic benefits from the use of "identified assets" throughout the period of use, and must have the right to dominate the "identified assets" Assets ". If the other party to the contract (Party B-asset supplier) has the substantive right to replace the asset during the entire use period, the use of the asset is controlled by Party B. In this case, Party A does not have an identified asset, and this contract is not a lease contract.

In summary, in addition to the above special circumstances, under the new leasing standard IFRS16, at the commencement date, the lessee must recognize the "right-of-use asset" (right to use the asset) for the assets obtained from the lease and also recognize the "lease liability "(Obligation to pay rent).

As the new leasing standard IFRS16 comes into effect this year (2019), this year's financial statements must re-examine whether all lease contracts in the current enterprise need to apply the new leasing standard IFRS16, and the newly established lease contract must also pay attention to whether the new lease applies. Guideline IFRS16. However, after judging that the lease contract of the new lease standard IFRS16 is applicable, it is necessary to further judge whether the lease has the above-mentioned exemption from the "right-of-use assets" and "leasing liabilities". If one-by-one judgment is adopted for manual operation, it will cause considerable manpower. burden.

In view of this, this creation proposes a lease contract operation system. When it is judged that the lease contract has "identified assets" and "control over use", the lease contract is within the scope of the lease standard IFRS16 and the lease contract can be applied. Log in to this lease contract operating system to further determine whether the lease contract should be recognized in the financial statements as "right-of-use assets" and "lease liabilities". The proposed lease contract operating system includes a communication device, a data registration device, a storage device, and an arithmetic processing device. The data registration device is connected to the communication device, the communication device is coupled to the remote computer to display a user interface on the remote computer, and the contract information of the lease contract is received through the user interface. The contract information of the lease contract at least includes the asset type of the lease target, the lease start date, the new price of each unit of the lease target, and changes in lease payments that are not included in the lease liability. The storage device is connected to the data registration device, and stores contract information of the lease contract received by the data registration device. The arithmetic processing device is connected to the storage device, and judges whether the lease contract should recognize the right-of-use asset according to the contract information of the lease contract, and executes the following judgment steps: according to the contract information of the lease contract, it determines whether there are changes in lease payments that are not included in the lease liability; According to the contract information of the lease contract, determine whether the lease term is less than or equal to 1 year without any purchase option; and according to the contract information of the lease contract, determine whether the price of the new product under the lease is less than or equal to NT $ 150,000; of which, When the result of any of the above judgments is yes, it is judged that the lease contract does not need to recognize “right-of-use assets” and “lease liabilities” in the financial statements.

Through this operating system, after the contract information of the lease contract is registered, the operating system will automatically determine whether the lease contract meets the exemption from the “right-of-use asset” and “leasing liability” according to the registered contract information, which is valid It saves manpower operations and reduces the rate of omissions and errors in manual judgment. The financial statements are allowed to be expressed.

Please refer to FIG. 1, which is a system block diagram of a first embodiment of a lease contract operation system for creation, which illustrates a lease contract operation system 100. The lease contract operation system 100 mainly includes a communication device 101, a data registration device 102, a storage device 103, and an arithmetic processing device 104. The communication device 101 is used to allow the lease contract operating system 100 to communicate with the remote computer 99 through the internet, and it can establish an internet connection through a wired network structure.

The data registration device 102 may be directly or indirectly connected to the communication device 101 to be coupled to the remote computer 99 through the communication device 101. After the operator logs in to the lease contract operation system 100 via the remote computer 99, the data registration device 102 can display a user interface on the display of the remote computer 99, as shown in FIG. 2A and FIG. 2B. With the user interface shown in FIG. 2A and FIG. 2B, the lease contract operation system 100 can be used by an operator to register contract information of multiple lease contracts. The contract information of the lease contract must at least include the asset type of the lease target, the lease start date, the price of each new unit of the lease target, and changes in lease payments that are not included in the lease liability. In this way, the lease contract operating system can automatically determine whether the registered lease contract meets the conditions of exemption from the “right-of-use asset” and “leasing liability” through these contract information. In addition, the contract information can also include information such as the time of rent payment for the lease contract and the adjustment of the rent with the index / rate.

The storage device 103 is connected to the data registration device 102. When the operator logs in the contract information of multiple lease contracts through the remote computer 99 and is received by the data registration device 102, it will be further stored in the storage device 103 for subsequent management. Office staff can read, modify or do related tasks.

The arithmetic processing device 104 is connected to the storage device 103, which can read the contract information of the lease contract stored in the storage device 103, and determine whether the lease contract meets the conditions of exemption from the "use right assets" and "lease liabilities". It is only necessary to use the “Rental Expense” account when paying rent. The judgment steps are as follows:
Step 1: Determine whether there is a variable lease payment based on "usage" or "sales" (for example, photocopiers are priced based on the actual number of printed sheets). If the judgment result is yes, and all the lease contracts are variable lease payments, then the lease payment will be accounted for as “variable lease payments not included in the lease liability”; if the judgment result is that the lease contract has both variable lease payments and non-variable leases For the payment part, except for the payment part of the variable lease, which is accounted for under the item “Variable lease payment not included in the lease liability” when paying the rent, the non-variable lease payment part must continue to step 2. If the result of the judgment is that the lease contract does not have any changes in the lease payment part, proceed directly to step 2.
Step 2: Determine whether the lease term of the lease contract is less than or equal to 1 year and there is no purchase option. If the judgment result is yes, it belongs to a short-term lease, and when the rent is paid, it is accounted for under "short-term lease". If the determination result is no, go to step 3.
Step 3: Determine whether the price of the new leased object is less than or equal to NT $ 150,000 (US $ 5,000). If the judgment result is yes, it belongs to "low-value asset lease", and when the rent is paid, it is accounted for under "low-value asset lease".
If the judgment results of the above steps are all negative, during the term of the lease contract, the lessee shall report the “right-of-use asset” obtained by the lease in the financial statements, and also recognize the “lease liability”.

When it is judged that the lease contract meets the conditions of exemption from the "right-of-use asset" and "lease liability", the lease contract operation system 100 may not only note "not included in the right-of-use asset" for the lease contract, but also follow the lease contract. The attributes are noted as "short-term lease", "low-value asset lease" or "variable lease payments not included in the lease liability"; when it is judged that the lease contract does not have a situation that meets the exemption from the "right-of-use asset" and "lease liability" The lease contract operation system 100 may also note "include the right-of-use asset" for the lease contract.

Through the lease contract operation system 100, whether it is a new lease contract or an old lease contract that is still within the validity period, the operator can log in to create a file through this system, so that each lease contract can be automatically used by the lease contract operation system 100 Judging whether it is in compliance with the exemption from the “right-of-use assets” and “leasing liabilities”, which greatly saves the time of manual interpretation and reduces the error rate of manual interpretation.

In addition, the rental contract operation system 100 can also print the contract information of the rental contract in the storage device 103 on paper through the printing device 110, so that relevant persons can perform the signing operation.

Please refer to FIG. 3, which is a system block diagram of the second embodiment of the lease contract operation system created, and illustrates the lease contract operation system 200. The main difference between this embodiment and the first embodiment is that the lease contract operation system 200 further includes a contract modification device 105. The contract modification device 105 is connected to the data registration device 102 and the storage device 103. When the content of the lease contract is changed or wrong, the operator can use the user interface number 1 drop-down menu to select the "lease modification" function to issue a contract on the contract information of the lease contract stored in the storage device 103 Modify the instruction to modify it.

Please refer to FIG. 4, which is a system block diagram of a third embodiment of the lease contract operation system of the creation, and illustrates the lease contract operation system 300. The main difference between this embodiment and the first embodiment is that it further includes a rights management and control device 106. The authority management and control device 106 is connected to the data registration device 102 and can grant different usage rights according to different login user accounts. For example, open the review authority to the account of the supervisor to enable it to conduct transaction review, and open the registration, modification, review and printing functions of the lease contract to the staff.

Please refer to FIG. 5, which is a system block diagram of the fourth embodiment of the lease contract operation system of the creation, and illustrates the lease contract operation system 400. The main difference between this embodiment and the first embodiment is that it further includes a serial number generating device 107. The serial number generating device 107 is connected to the data registration device 102 and the storage device 103, and can generate a lease registration serial number associated with a lease contract according to a serial number encoding principle. For example, for each lease contract, a 12-digit lease registration serial number can be given, in which the first to third digits are branch or account line, the fourth to sixth digits are annual, the seventh to tenth digits are serial numbers, and the eleventh ~ 12 yards is the number of amendments to the lease contract.

Please refer to FIG. 6, which is a system block diagram of a fifth embodiment of the lease contract operation system of the creation, and illustrates the lease contract operation system 500. The main difference between this embodiment and the first embodiment is that it further includes a rent floating adjustment device 108. The rent floating adjustment device 108 is connected to the data registration device 102 and the storage device 103, and it can modify the lease payment of each period of the lease contract according to an announcement index or an announcement rate. When some lease contracts have the prescribed rent adjusted due to factors such as the “present value of housing tax”, “land announced land price” and “rent rate”, they can be adjusted for the rent agreed in the lease contract through the rent floating adjustment device 108 Rent modification. When the announcement index or announcement rate linked to the rental of the lease contract changes during the term of the contract, relevant personnel can also modify it through the lease contract operation system 500 to make the rent conform to the current situation.

Please refer to FIG. 7, which is a system block diagram of a sixth embodiment of the lease contract operation system of the creation, and illustrates the lease contract operation system 600. The main difference between this embodiment and the first embodiment is that it further includes a remaining lease calculation device 109. The remaining lease period calculation device 109 is connected to the data registration device 102 and the storage device 103. It is used to calculate the remaining lease period of the registered lease contract and can be automatically displayed on the user interface when the relevant person reads the lease contract In order to make it easier for the relevant personnel to know the remaining validity of the lease contract at a glance without manual calculation.

Please refer to FIG. 8, which is a system block diagram of the seventh embodiment of the lease contract operation system created, and illustrates the lease contract operation system 700. The rental contract operation system 700 of this embodiment has all the functions of the foregoing first to sixth embodiments.

Although this work has been disclosed as above with multiple embodiments, it is not intended to limit the scope of the patent for this work. Any person with ordinary knowledge in the technical field can make some changes without departing from the spirit and scope of this work. And retouching.

100‧‧‧Leasing contract operating system
101‧‧‧ communication device
102‧‧‧Data registration device
103‧‧‧Storage device
104‧‧‧Operation processing device
105‧‧‧ Contract modification device
106‧‧‧ Authority control device
107‧‧‧ serial number generating device
108‧‧‧Rent rent adjustment device
109‧‧‧Remaining lease calculation device
110‧‧‧printing device
200‧‧‧Lease contract operating system
300‧‧‧Lease contract operating system
400‧‧‧Lease contract operating system
500‧‧‧lease contract operating system
600‧‧‧Leasing contract operating system
700‧‧‧Leasing contract operating system
99‧‧‧ remote computer

FIG. 1 is a system block diagram of the first embodiment of the creative lease operation system.
FIG. 2A is a user interface diagram (1) of the lease contract operation system of the creation.
Figure 2B is a schematic diagram of the user interface of the lease contract operating system (2).
FIG. 3 is a system block diagram of the second embodiment of the lease contract operation system of the creation.
FIG. 4 is a system block diagram of a third embodiment of a lease contract operation system for creation.
FIG. 5 is a system block diagram of a fourth embodiment of the lease contract operation system of the creation.
FIG. 6 is a system block diagram of a fifth embodiment of a lease contract operation system for creation.
FIG. 7 is a system block diagram of a sixth embodiment of the lease contract operation system of the creation.
FIG. 8 is a system block diagram of a seventh embodiment of the lease contract operation system of the creation.

Claims (9)

A lease contract operation system including:
A communication device;
A data registration device connected to the communication device, the communication device being coupled to a remote computer to display a user interface on the remote computer, and receiving contract information of a lease contract through the user interface , The contract information of the lease contract at least includes the asset type of the lease target, the lease start date, the new price of each unit of the lease target, and changes in lease payments not included in the lease liability;
A storage device connected to the data registration device and storing contract information of the lease contract received by the data registration device; and an arithmetic processing device connected to the storage device and performing the following judgment steps based on the contract information of the lease contract:
According to the contract information of the lease contract, determine whether there is a variable lease payment calculated according to the "use" or "sales";
Determine whether the lease term is less than or equal to 1 year based on the contract information of the lease contract without any purchase option; and determine whether the price of the new product under the lease is less than or equal to NT $ 150,000 based on the contract information of the lease contract;
Among them, when the result of any of the above judgments is yes, it is judged that the lease contract does not need to recognize "right-of-use assets" and "lease liabilities" in the financial statements. The lease contract operating system according to claim 1, further comprising a contract modification device, connected to the data registration device and the storage device, for modifying and storing in the storage device according to a contract modification instruction from the user interface. The contract information of the lease contract. The rental contract operating system as described in claim 1, further includes a permission management and control device connected to the data registration device for displaying different usage permissions according to different login user accounts of the remote computer. The lease contract operating system according to claim 1, further comprising a serial number generating device connected to the data registration device and the storage device. The serial number generating device generates a lease registration serial number associated with the lease contract according to a serial number encoding principle. . The lease contract operating system according to claim 1, further comprising a rent floating adjustment device connected to the data registration device and the storage device. The rent floating adjustment device modifies each lease contract according to a published index or a published rate. Lease payments for the first period. The lease contract operating system according to claim 1, further comprising a remaining lease period calculation device connected to the data registration device and the storage device, and the remaining lease period calculation device calculates the remaining lease period of the lease contract. The rental contract operating system according to claim 1, further comprising a printing device connected to the storage device for printing contract information of the rental contract stored in the storage device. The lease contract operating system according to claim 1, further comprising a contract modification device, connected to the data registration device and the storage device, for modifying and storing in the storage device according to a contract modification instruction from the user interface. Contract information of the lease contract; a rights management and control device connected to the data registration device for displaying different use rights according to different login user accounts of the remote computer; a serial number generation device connected to the data registration device And the storage device, the serial number generating device generates a lease registration serial number associated with the lease contract according to a serial number encoding principle; a rent floating adjustment device connected to the data registration device and the storage device, and the rent floating adjustment device is based on a An announcement index or an announcement rate revises the lease payment for each period of the lease contract; and a remaining lease calculation device connected to the data registration device and the storage device, the remaining lease calculation device calculates the remaining lease of the lease contract period. The lease contract operating system according to any one of the claims 1 to 8, further comprising a printing device connected to the storage device for outputting the contract information of the lease contract stored in the storage device.