# Accounting

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# How to save and download a report

Reports are saved on the page but can be "protected" from accidentally deleting the report by marking the report as "booked" (see [Manage created reports](https://wiki.leasify.se/books/accounting-reports-ifrs16-k3/page/manage-created-reports)).

When the report has been generated, there is an excel symbol you can click on to quickly download the report in Excel format.

Screenshot

You can also click the "eye" to find more formats.

Screenshot

Scroll down to see icons for PDF, Excel, JSON and ODS.

Screenshot

# How the report is structured

The report has six different parts (tabs) when it comes in Excel format and four parts when it comes in PDF format, these are;

1. The report specification (Excel + PDF) 
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Name of the report</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Name of the person who created the report</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Report template used</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Report date</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Date when the report was generated</span></span>
2. <span class="jCAhz ChMk0b"><span class="ryNqvb">Summary (Excel + PDF) (see [Description of Summary](https://wiki.leasify.se/books/accounting-reports-ifrs16-k3/page/description-of-summary))</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Cash flow analysis </span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Assets and depreciation </span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Assets and depreciation of any cash contributions </span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Liabilities</span></span>
3. <span class="jCAhz ChMk0b"><span class="ryNqvb">Consolidation report (Excel + PDF) (see [Description of consolidation report](https://wiki.leasify.se/books/accounting-reports-ifrs16-k3/page/description-of-consolidation-report))</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Formation for legal entity </span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Group arrangement </span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Consolidation Booking proposal</span></span>
4. <span class="jCAhz ChMk0b"><span class="ryNqvb">K3 (Excel + PDF) (see [Description of K3 report](https://wiki.leasify.se/books/accounting-reports-ifrs16-k3/page/description-of-k3-report))</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Booking proposal</span></span>
5. <span class="jCAhz ChMk0b"><span class="ryNqvb">Contracts (Excel only) (see [description of the tab for contracts and closed contracts](https://wiki.leasify.se/books/accounting-reports-ifrs16-k3/page/description-of-the-tab-for-contracts-and-closed-contracts))</span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Specifies all agreements that are included in the selection</span></span>
6. <span class="jCAhz ChMk0b"><span class="ryNqvb">Terminated assets (Excel only) (see [description of the Agreements and Terminated Agreements tab](https://wiki.leasify.se/books/accounting-reports-ifrs16-k3/page/description-of-the-tab-for-contracts-and-closed-contracts)) </span></span>
    - <span class="jCAhz ChMk0b"><span class="ryNqvb">Similar list to "Agreements" but only with completed agreements</span></span>

# Background to the numbers

<span class="jCAhz ChMk0b"><span class="ryNqvb">The numbers are based on the selection you selected in the report template and the time period you entered.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">From the respective contract, all figures for the selected time period are retrieved from the "contract calculations" in the version of the contract that has the closest date on or before the report date.</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Below example from an agreement with index enumeration and thus several versions;</span></span>

- <span class="jCAhz ChMk0b"><span class="ryNqvb">A report during 2019 until 2019-12-31 would use the original version of the agreement</span></span>
- <span class="jCAhz ChMk0b"><span class="ryNqvb">A report in 2020 through 2020-12-31 would use the version created as of 2020-01-01</span></span>
- <span class="jCAhz ChMk0b"><span class="ryNqvb">A report in 2021 through 2021-12-31 would use the version created as of 2021-01-01</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot</span></span>

# Description of summary

<span class="jCAhz ChMk0b"><span class="ryNqvb">The summary can be used as a note arrangement both for IFRS Leasing and parts can be used for notes in K3 reporting - for example the cash flow for the coming year.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">The figures are the total sums for the time period covered by the report for all agreements in the sample.</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">The summary comes in three columns where the first refers to the figures for the report to which the new report is linked and the middle one is the difference between the new report's figures and the linked report's (usually the previous year's figures).</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Below is a description of each line in the summary;</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot</span></span>

# Description of consolidation report

<span class="jCAhz ChMk0b"><span class="ryNqvb">The consolidation report consists of four parts and these are;</span></span>

1. <span class="jCAhz ChMk0b"><span class="ryNqvb">Specification for legal entity</span></span>
2. <span class="jCAhz ChMk0b"><span class="ryNqvb">Specification for group</span></span>
3. <span class="jCAhz ChMk0b"><span class="ryNqvb">Consolidation = Group - legal entity</span></span>
4. <span class="jCAhz ChMk0b"><span class="ryNqvb">Booking proposal based on the consolidation</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Below is description and guidance in the different parts of the report;</span></span>

1. **<span class="jCAhz ChMk0b"><span class="ryNqvb">Specification for legal entity  
    Screenshot  
      
    </span></span>**
2. **<span class="jCAhz ChMk0b"><span class="ryNqvb">Specification for group  
    </span></span><span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot  
      
    </span></span>**
3. **<span class="jCAhz ChMk0b"><span class="ryNqvb">Consolidation = Group - legal entity  
    </span></span><span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot  
      
    </span></span>**
4. **<span class="jCAhz ChMk0b"><span class="ryNqvb">Booking proposal based on the consolidation  
    </span></span>**<span class="jCAhz ChMk0b"><span class="ryNqvb">The booking sets up the consolidation above in Debit &amp; Credit</span></span>**<span class="jCAhz ChMk0b"><span class="ryNqvb">  
    </span></span><span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot  
      
    </span></span>**

# Description of K3 report

The report we call "K3 report" is a gross statement on the asset side with total acquisition values and accumulated depreciation in the balance sheet.

Screenshot

# Description of the tab for contracts and closed contracts

<span class="jCAhz ChMk0b"><span class="ryNqvb">Below, all the columns in the tab for "Contracts" and "Concluded contracts" are transposed to rows in this explanation.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">Both tabs have the same columns, but "Terminated contracts" only contain the contracts that have been terminated in order to be able to quickly find the amounts for scrapping.</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Under each column are the contracts included in the report and the values that are current for the report to use.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">The sum of each row becomes the total amount in summary and reports.</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot</span></span>

# Tip if the figures do not match previous reporting

<span class="jCAhz ChMk0b"><span class="ryNqvb">If the numbers do not match, it is due to one or more of the reasons below;</span></span>

- <span class="jCAhz ChMk0b"><span class="ryNqvb">The input of the numbers, - depreciation time, fee etc. differs</span></span>
- <span class="jCAhz ChMk0b"><span class="ryNqvb">Some difference in calculation of debt (see "when the figures differ from previous accounting")</span></span>
- <span class="jCAhz ChMk0b"><span class="ryNqvb">There has been a lack of agreement in previous reporting</span></span>
- <span class="jCAhz ChMk0b"><span class="ryNqvb">There are no agreements posted in Leasify</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">If you checked above and can see a certain difference between UB comparison year and UB in Leasify, sometimes the easiest thing to do is to make a minor adjustment.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">Below are examples of how an adjustment can be made in the summary and in the report.</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Below;</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">adjustment in the summary where there is a diff in acquisition value and depreciation</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Below; The same adjustment as above but how it affects the booking</span></span>

<span class="jCAhz ChMk0b"><span class="ryNqvb">Screenshot</span></span>