NetLease - Lease Balance G/L Roll Forward Report
Purpose
The lease balance G/L roll forward report summarizes the beginning and ending balances of the lease balance accounts (ROU assets, accumulated amortization, and lease liability) for each lease type, along with the roll forward activities associated with those accounts (additions, terminations, and other activities). Balances are sourced from posted general ledger transactions.
To roll forward the same balances from the lease subledger, use the NetLease - Lease Balance Subledger Roll Forward Report.
Step-by-Step Process
Navigation
NetLease > Reports (All or GL & Recon) > Lease Balance G/L Roll Forward Report > Run
Filtering
The report can be narrowed by subsidiary, currency, department, class, location, lease, accounting period, and date range. Additional filters control the level of detail, currency conversion, and which categories of transaction are included. Once the desired filters are set, click Preview to view the roll forward.
Filters that affect which transactions are returned, or how balances are calculated, are described in the next section.
Understanding the Filters
Accounting Period vs. From Date / To Date
These are two separate filtering modes rather than filters that combine. Selecting an Accounting Period clears the From and To Date fields; entering a From or To Date clears the Accounting Period. Reports open filtered to the current open accounting period by default.
Accounting Period — reports on a single posting period. Transactions are included based on the period they posted to, regardless of the date on the transaction itself. A transaction dated 6/15 that posted to July is treated as July activity.
From Date / To Date — reports on a custom date range, which can span or split periods. By default, transactions are included based on the transaction date, not the period they posted to. That same 6/15 transaction posted to July is treated as June activity.
Use Accounting Period Date — when checked, transactions are included based on the posting period start date rather than the transaction date. Use this option when reporting on a custom date range that needs to follow posting periods.
If the checkbox is enabled, both a From Date and a To Date are required. The report will not run with either left blank.
When Use Accounting Period Date is enabled, a period is included based on its start date, so date ranges effectively select whole periods. Use From and To dates that align to period boundaries — a range of 6/15–7/15 excludes June entirely and includes all of July, including activity dated after 7/15.
On this report, the date basis also determines the beginning balance, since all activity before the From Date rolls into the opening balance. When a transaction's date and its posting period fall in different months, filtering by date range can place its impact in a different column than the general ledger reports it in. The report will still foot internally. If balances do not agree to the general ledger when filtering by date range, enable Use Accounting Period Date and re-run the report, or filter by Accounting Period instead.
Export Level
Controls how far the report breaks down before it stops summarizing — that is, what a single row represents. Summary levels roll many records into one line; detail levels expand to individual transactions. Select the summary level that matches the balance being tied out, and drop to a detail level when locating the source of a variance.
Consolidated Exchange Rate / Consolidation Date
Determines which exchange rate converts balances into the display currency, and changes the amounts reported. Consolidation Date is only editable when Custom is selected; with any other option it is greyed out and the rate date is derived automatically. Per-Account is only offered when the display currency matches the subsidiary currency.
Accounting Book / Show Non-Book Specific Transactions
Applies to Multi-Book accounts only. Accounting Book limits the report to impacts recorded in the selected book. Show Non-Book Specific Transactions additionally includes transactions that are not tied to a specific book, which would otherwise be excluded when a book is selected. Leave unchecked unless specifically investigating missing non-book activity.
Tagged Impacts Only
Limits the report to transaction lines carrying a NetLease lease tag. This filter is also useful in reverse: leaving it unchecked surfaces untagged activity hitting the lease accounts — usually manual journal entries — which is the most common cause of a subledger-to-GL variance.
Show Reversing Transactions
Reversing entries — short term / long term reclass journals, currency revaluations — are excluded by default. Check this box to include them. If report totals do not tie to the general ledger trial balance, this is a common cause.
Results
The report displays each lease balance account group — ROU Assets, Accumulated Amortization, and Lease Liability — with the following columns:
| Column | Contents |
|---|---|
| Account # | The general ledger account the balances post to. |
| Beginning Balance | The account balance at the start of the selected range. |
| Additions | Activity from lease commencements and monthly amortization journals. |
| Terminations | Activity from lease terminations and close-outs. |
| Other | All remaining activity — lease modifications, transfers, reclass journals, and any manual journal entries posted to the lease accounts. Unexpected amounts here often indicate manual entries that are not reflected in the subledger. |
| Ending Balance | Beginning Balance plus period activity. |
Lease types can be expanded to drill down to the individual lease and its underlying transactions. Click Export to download the report to Excel, or Schedule to run it on a recurring basis — see NetLease - Scheduled Scripted Reports.
Troubleshooting
Beginning balances or activity columns do not agree to the general ledger?
- When filtering by From/To Date, transactions are included based on the transaction date rather than the period they posted to. If a transaction's date falls in a different month than its posting period, its impact may be reported in a different column than the general ledger reports it in — commonly, in the beginning balance rather than as period activity. The report will still foot internally, so the discrepancy is not always obvious.
- Enable Use Accounting Period Date, or filter by Accounting Period instead.
Report totals do not tie to the general ledger trial balance?
- Reversing entries, including short term / long term reclass journals and currency revaluations, are excluded by default. Enable Show Reversing Transactions and re-run the report.
- If impacts appear to be missing entirely rather than reported in the wrong column, confirm the date basis. A transaction dated after the To Date is excluded from the report even when it posted within the range. Enable Use Accounting Period Date, or filter by Accounting Period instead.
Unable to reconcile the "Other" column?
- Other captures all activity that is not an addition or a termination, including lease modifications, transfers, reclass journals, and manual journal entries posted directly to the lease accounts.
- Clear Tagged Impacts Only and drop to a detail export level to identify the underlying transactions. Manual entries that bypass NetLease will not appear in the subledger.
- Transaction detail renders only for the activity columns. Amounts in the beginning balance require filtering to an earlier period, where they appear as activity.
Balances do not agree to the lease subledger?
- See NetLease - Reconciling the Subledger to the General Ledger for the full comparison process.
- Confirm both reports are run at the same summary export level and over the same date basis. Note that Use Accounting Period Date does not appear on the Lease Balance Subledger Roll Forward Report.
- Clear Tagged Impacts Only to surface untagged activity posting to the lease accounts. Manual journal entries that bypass NetLease are a frequent cause of variance.
