Leasing (SAP Business One)

SAP Business One does not provide a stand-alone leasing function, but enables the Complete accounting treatment of leases through:

IFRS-compliant accounting
Automated payment processing
Integration with asset and financial accounting

This flexibility allows companies to systematically record and analyse leasing contracts and integrate them into their financial planning - while complying with legal requirements.

E-invoicing in Germany: How to implement the obligation with SAP Business One

Leasing is a financing model in which a company leases an asset - e.g. a vehicle, machine or IT equipment - to a third party. does not buybut over a certain period of time utilises and pays regular leasing instalments. In contrast to a traditional purchase, there is no one-off high outflow of capital, which makes leasing particularly suitable for medium-sized companies attractive.

Leasing in SAP Business One - Overview

SAP Business One does not offer its own "leasing functionality", but does support the Accounting treatment of leases - especially in the context of the IFRS-compliant accounting (IFRS 16) and by the Automated processing of leasing payments about the Banking module.

1. IFRS-compliant lease accounting

Since version 8.81, SAP Business One has provided supporting mechanisms to manage leases in accordance with the Right-of-use approach of the IFRS:

Activation of the right of use on the assets side of the balance sheet
Recognition of a lease liability on the liabilities side (discounted lease payments)

Example:

Right of use (acquisition value) of lease liability

2. payment processing via bank module

Lease instalments are regularly debited from the bank account and can be easily paid in SAP Business One using the Bank statement processing be recognised:

Division into Interest expense and Redemption of the lease liability
Booking suggestions from the electronic account statement can be processed automatically

Example of an instalment:

Interest expense (debit), leasing liability (debit) to bank (credit)

3. integration with asset accounting

Depending on the type of contract, leased assets can be included in the asset accounting be integrated:

With Finance leasing the object is capitalised as an asset
Depreciation are calculated automatically

4. general ledger account allocation (SKR 03 examples)

4215Leasing of immovable assets
4965Rental leasing of movable assets
4815: Purchase leasing
9281/9282Liabilities from leasing contracts

5. special features and special forms

Sale-and-lease-back can be mapped manually (sale + parallel leasing contract)
Leasing exceptions in accordance with IFRS (e.g. short term, low value) are recognised by manual accounting