Lease Accounting
Tower, rack, office and fleet leases with maturity tied to the liability.
Lease LiabilityJMD 0
Four leases carry a liability
Right-of-Use AssetsJMD 0
Short-term and low-value excluded
Leases Due for Remeasurement0
Tower site is the sample
Leases
Liability column totals JMD 96,300,000. Right-of-use totals JMD 92,700,000.
| Lease ID | Description | Entity | Classification | Term | Liability | ROU Asset | Status | ||
|---|---|---|---|---|---|---|---|---|---|
| LSE-501 | Tower site — Mandeville | Seiretsu Jamaica | Finance | 7 years | JMD 42,600,000 | JMD 41,200,000 | Active | ||
| LSE-508 | Data-centre rack space | Seiretsu Jamaica | Finance | 5 years | JMD 18,400,000 | JMD 17,600,000 | Active | ||
| LSE-514 | Office premises — Half Way Tree | Seiretsu Jamaica | Finance | 6 years | JMD 28,750,000 | JMD 27,900,000 | Active | ||
| LSE-520 | Vehicle fleet | Seiretsu Jamaica | Operating | 4 years | JMD 6,550,000 | JMD 6,000,000 | Active | ||
| LSE-530 | Pop-up splice tent | Seiretsu Jamaica | Short-term | 6 months | JMD 0 | JMD 0 | Active | ||
| LSE-531 | Hand tools cage | Seiretsu LLC | Low-value | 2 years | JMD 0 | JMD 0 | Active | ||
| LSE-600 | Closed site Kingston | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-601 | Closed site St. Andrew | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-602 | Closed site Manchester | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-603 | Closed site Clarendon | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-604 | Closed site St. Catherine | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-605 | Closed site St. James | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-606 | Closed site Portland | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-607 | Closed site St. Ann | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-608 | Closed site Westmoreland | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-609 | Closed site St. Elizabeth | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-610 | Closed site St. Mary | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-611 | Closed site Hanover | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-612 | Closed site Kingston | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-613 | Closed site St. Andrew | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-614 | Closed site Manchester | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-615 | Closed site Clarendon | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-616 | Closed site St. Catherine | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-617 | Closed site St. James | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-618 | Closed site Portland | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended | ||
| LSE-619 | Closed site St. Ann | Seiretsu Jamaica | Finance | Ended | JMD 0 | JMD 0 | Ended |
No records match this filter.
Tower site amortisation — LSE-501
Opening, interest, payment and closing are hard-coded and roll forward
| Period | Opening | Interest | Payment | Closing |
|---|---|---|---|---|
| 1 | JMD 42,600,000 | JMD 426,000 | JMD 1,200,000 | JMD 41,826,000 |
| 2 | JMD 41,826,000 | JMD 418,260 | JMD 1,200,000 | JMD 41,044,260 |
| 3 | JMD 41,044,260 | JMD 410,443 | JMD 1,200,000 | JMD 40,254,703 |
| 4 | JMD 40,254,703 | JMD 402,547 | JMD 1,200,000 | JMD 39,457,250 |
Maturity analysis
Totals JMD 96,300,000, equal to the lease liability
| Band | Amount |
|---|---|
| Under 1 year | JMD 18,400,000 |
| 1–2 years | JMD 17,200,000 |
| 2–5 years | JMD 41,500,000 |
| Over 5 years | JMD 19,200,000 |
| Total | JMD 96,300,000 |
Expense classification
October
| Class | Amount |
|---|---|
| Depreciation of right-of-use assets | JMD 1,280,000 |
| Interest on lease liability | JMD 742,000 |
| Short-term lease expense | JMD 180,000 |