The full cost to vacate — at an assumed date and scope.
Cost to exit is not one number — it depends on when you leave and how much you hand back. Move the sliders.
Ask any tool "what does it cost to leave?" and it returns the lease liability. Under IFRS 16 and ASC 842 alike, terminating a lease derecognises both sides of it. The real cost composes four numbers the data foundation already holds: the right-of-use asset written off, the loss or gain on termination (the liability shed against the buy-out paid), the decommissioning / make-good obligation, and the net book value of unamortised fit-out. The true cost to exit runs above the headline liability the incumbent quotes — the buy-out settles that liability close to par (a little under on most leases, a small premium on a few), but the right-of-use write-off, make-good and unamortised fit-out land on top of it.
Source: NovaTech Global synthetic portfolio · decision layer · illustrative IFRS 16 / ASC 842 mechanics
The right-of-use write-off is largely offset by the liability shed on termination
Cost to exit vs total cost of occupancy, at this scope
At the assumed date and scope — click a row for the full record
| Building | Region | ROU write-off | Term. gain/(loss) | Decom. | NBV | Total |
|---|