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Dictionary by pitch.dog
Assets, liabilities & equity · Working

Lease liability

Also called: lease obligation

ELI5

The recognised obligation to make lease payments under applicable accounting rules.

Used in conversation

“The draft mentions lease liability, but the scope and jurisdiction are still unclear.”

Pitch context

You will see “Lease liability” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.