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sale leaseback retained rights bridge

Reconstruct initial seller-lessee retained/transferred rights and sale gain from original book/fair/sale amounts, fixed endperiod payments and periodic discount-rate capture. Compute paymentPV/FV retained fraction, book-proportion ROU, gain on transferred rights only, retainedgain, lease liability and balanced initial debit/credit/gain bridges. Caller establishes actual qualifying sale/lease, reliable fair/book values, market lease terms and rate; profile.

POST https://finops.halowerk.com/v1/sale-leaseback-retained-rights-bridge

Eingaben

Felder des veröffentlichten Eingabeschemas
FeldTypPflichtBeschreibung
carrying_amountintegerJa
fair_valueintegerJa
sale_priceintegerJa
paymentsarrayJa
rate_domain_bpsarrayJa
reportobjectJa
Vollständiges Eingabeschema anzeigen
{
  "type": "object",
  "properties": {
    "carrying_amount": {
      "type": "integer",
      "minimum": 0,
      "maximum": 1000000
    },
    "fair_value": {
      "type": "integer",
      "minimum": 1,
      "maximum": 1000000
    },
    "sale_price": {
      "type": "integer",
      "minimum": 1,
      "maximum": 1000000
    },
    "payments": {
      "type": "array",
      "items": {
        "type": "integer",
        "minimum": 0,
        "maximum": 1000000
      },
      "minItems": 1,
      "maxItems": 3
    },
    "rate_domain_bps": {
      "type": "array",
      "items": {
        "type": "integer",
        "minimum": 0,
        "maximum": 10000
      },
      "minItems": 1,
      "maxItems": 2,
      "uniqueItems": true
    },
    "report": {
      "type": "object",
      "minProperties": 13,
      "maxProperties": 13,
      "propertyNames": {
        "enum": [
          "lease_payment_pv",
          "retained_fraction",
          "transferred_fraction",
          "total_asset_gain",
          "right_of_use_asset",
          "retained_gain",
          "recognized_sale_gain",
          "lease_liability",
          "sale_cash",
          "debits_rou_and_cash",
          "credits_asset_liability_gain",
          "journal_gap",
          "rights_gain_gap"
        ]
      },
      "additionalProperties": {
        "type": "object",
        "additionalProperties": false,
        "required": [
          "n",
          "d"
        ],
        "properties": {
          "n": {
            "type": [
              "string",
              "null"
            ],
            "minLength": 1,
            "maxLength": 64
          },
          "d": {
            "type": [
              "string",
              "null"
            ],
            "minLength": 1,
            "maxLength": 64
          }
        }
      }
    }
  },
  "required": [
    "carrying_amount",
    "fair_value",
    "sale_price",
    "payments",
    "rate_domain_bps",
    "report"
  ],
  "additionalProperties": false
}

Originalschema öffnen

Veröffentlichtes Eingabebeispiel

{
  "carrying_amount": 600,
  "fair_value": 1000,
  "sale_price": 1000,
  "payments": [
    200,
    200
  ],
  "rate_domain_bps": [
    1000
  ],
  "report": {
    "lease_payment_pv": {
      "n": "42000",
      "d": "121"
    },
    "retained_fraction": {
      "n": "42",
      "d": "121"
    },
    "transferred_fraction": {
      "n": "79",
      "d": "121"
    },
    "total_asset_gain": {
      "n": "400",
      "d": "1"
    },
    "right_of_use_asset": {
      "n": "25200",
      "d": "121"
    },
    "retained_gain": {
      "n": "16800",
      "d": "121"
    },
    "recognized_sale_gain": {
      "n": "31600",
      "d": "121"
    },
    "lease_liability": {
      "n": "42000",
      "d": "121"
    },
    "sale_cash": {
      "n": "1000",
      "d": "1"
    },
    "debits_rou_and_cash": {
      "n": "146200",
      "d": "121"
    },
    "credits_asset_liability_gain": {
      "n": "146200",
      "d": "121"
    },
    "journal_gap": {
      "n": "0",
      "d": "1"
    },
    "rights_gain_gap": {
      "n": "0",
      "d": "1"
    }
  }
}

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Quelle dieser Seite: der veröffentlichte HALOWERK-Katalog. Stand: 2026-11-07, 02:42 UTC.

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