Lease Details Report

Lease Accounting

The register of leases and their terms — commencement and end dates, payment schedule, discount rate, classification, and current liability and right-of-use balances — the single list finance uses to review the lease portfolio.

Sample build of the Lease Details Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.

Sample build · illustrative

Filters

Curr Cd Ph

Sample

Lease Id Ph

Sample

240

Leases

$29.8M

ROU asset

Expiring 12 mo

Lease	Lessor	Commencement	End Date	Classification	Discount Rate	Lease Liability
Sample	Sample	Sample	2026-04-30	Standard	Sample	Sample
—	—	—	2026-03-31	Corporate	—	—
Sample	Sample	Sample	2026-02-28	Standard	Sample	Sample
—	—	—	2026-01-31	Default	—	—
Sample	Sample	Sample	2025-12-31	Standard	Sample	Sample
Sample	Sample	Sample	2026-04-30	Standard	Sample	Sample

AI Analyst · active

reading

The report reads FLA_LEASES_ALL with its detail and schedule tables, presenting each lease's terms and current liability and ROU balances.

flag

34 leases expire within twelve months — without a renew-or-exit decision, their ROU amortization and the cash-flow forecast both change at expiry.

root cause & next step

Flag the 34 to lease administration for renewal decisions now; late decisions force retroactive remeasurement and disclosure rework.

Illustrative data. The live interactive version — drill-through, filters, export, and the AI Analyst — runs on your warehouse. See it live →

This is the report's BI Publisher data model — the SQL data set BI Publisher runs against Oracle tables to produce the output. The same SQL becomes a dbt model in your warehouse, so one definition drives both the formatted report and the analytics layer.

Data sources

FLA_LEASES_ALL
FLA_LEASE_DETAILS
FLA_SCHEDULES
FLA_SCHEDULE_HEADERS
GL_DAILY_RATES

How it interconnects: this data set reads the physical tables above. Those same tables surface in OTBI as subject areas and in BICC as PVOs — three lenses on one source. Open any table to trace its subject areas and View Objects.

SQL data set · genericized · parameterized · no hardcoded segments

Show / hide SQL

<![CDATA[SELECT s.period_name prd_nm,
  s.schedule_date sch_date,
  SUM(s.ifrs_adjusted_liability_amount) ifrs_liab_adj_lr,
  SUM(s.ifrs_opening_liability_amount) op_liab_sum_lr,
  SUM(s.ifrs_interest_amount) int_am_sum_lr,
  SUM(s.ifrs_payment_amount) cash_lr,
  SUM(s.ifrs_closing_liability_amount) cls_liab_sum_lr,
  SUM(s.ifrs_adj_fin_rou_amount) ifrs_rou_adj_lr,
  SUM(s.ifrs_opening_rou_amount) ifrs_op_fin_rou_sum_lr,
  SUM(s.ifrs_amortization) ifrs_fin_amor_sum_lr,
  SUM(s.ifrs_closing_rou_amount) ifrs_cls_fin_rou_sum_lr,
  SUM(s.asc_opening_liability_amount) asc_op_liab_sum_lr,
  SUM(s.asc_payment_amount) asc_pay_amt_lr,
  SUM(s.asc_interest_amount) asc_int_am_sum_lr,
  SUM(s.asc_closing_liability_amount) asc_cls_liab_sum_lr,
  SUM(s.asc_adjusted_liability_amount) asc_adj_amt_lr,
  SUM(s.asc_opening_oper_rou_amount) asc_op_oper_rou_sum_lr,
  SUM(s.asc_oper_amortization) asc_oper_amor_sum_lr,
  SUM(s.asc_lease_expense) asc_ls_exp_sum_lr,
  SUM(s.asc_closing_oper_rou_amount) asc_cls_oper_rou_sum_lr,
  SUM(s.asc_opening_fin_rou_amount) asc_op_fin_rou_sum_lr,
  SUM(s.asc_fin_amortization) asc_fin_amor_sum_lr,
  SUM(s.asc_closing_fin_rou_amount) asc_cls_fin_rou_sum_lr,
  SUM(s.ASC_ADJ_FIN_ROU_AMOUNT) asc_adj_fin_rou_sum_lr,
  SUM(s.ASC_ADJ_OPER_ROU_AMOUNT) asc_adj_oper_rou_sum_lr,
  SUM(s.ASC_CONTINGENT_AMOUNT) asc_cont_amt_sum_lr,
  SUM(s.ifrs_reclass_stl_amount) ifrs_rec_stl_sum_lr,
  SUM(s.ifrs_closing_stl_amount) ifrs_cls_stl_sum_lr,
  SUM(s.ifrs_reclass_ltl_amount) ifrs_rec_ltl_sum_lr,
  SUM(s.ifrs_closing_ltl_amount) ifrs_cls_ltl_sum_lr,
  SUM(s.asc_reclass_stl_amount) asc_rec_stl_sum_lr,
  SUM(s.asc_closing_stl_amount) asc_cls_stl_sum_lr,
  SUM(s.asc_reclass_ltl_amount) asc_rec_ltl_sum_lr,
  SUM(s.asc_closing_ltl_amount) asc_cls_ltl_sum_lr,
  SUM(s.ifrs_oper_lease_revenue) ifrs_op_lrev_sum_lr,
  SUM(s.ifrs_oper_non_lease_revenue) ifrs_op_nlrev_sum_lr,
  SUM(s.asc_oper_lease_revenue) asc_op_lrev_sum_lr,
  SUM(s.asc_oper_non_lease_revenue) asc_op_nlrev_sum_lr,
  SUM(s.ifrs_oper_uer_amount) ifrs_op_uer_amt_sum_lr,
  SUM(s.asc_oper_uer_amount) asc_op_uer_amt_sum_lr,
SUM(s.asc_present_value) ASC_PRS_VAL,
  s.currency_code curr_code,

  -- Current Month Last-Day Conversion Rate (CORPORATE)
      (CASE
    WHEN S.currency_code = 'USD' THEN 1
    ELSE NVL((
        SELECT GDR.CONVERSION_RATE
        FROM GL_DAILY_RATES GDR
        WHERE GDR.FROM_CURRENCY = S.currency_code
          AND GDR.TO_CURRENCY = 'USD'
          AND UPPER(GDR.CONVERSION_TYPE) = 'CORPORATE'
          AND GDR.CONVERSION_DATE = (
              SELECT MAX(GDR2.CONVERSION_DATE)
              FROM GL_DAILY_RATES GDR2
              WHERE GDR2.FROM_CURRENCY = S.currency_code
                AND GDR2.TO_CURRENCY = 'USD'
                AND UPPER(GDR2.CONVERSION_TYPE) = 'CORPORATE'
                AND GDR2.CONVERSION_DATE IN (
                    SELECT LAST_DAY(CONVERSION_DATE)
                    FROM GL_DAILY_RATES
                    WHERE FROM_CURRENCY = S.currency_code
                      AND TO_CURRENCY = 'USD'
                      AND UPPER(CONVERSION_TYPE) = 'CORPORATE'
                      AND CONVERSION_DATE <= LAST_DAY(S.schedule_date)
                )
          )
    ), 0)
END) AS CONVERSION_RATE,

-- Previous Month Last-Day Conversion Rate (CORPORATE)
    (CASE 
        WHEN S.currency_code = 'USD' THEN 1
        ELSE NVL((
            SELECT GDR.CONVERSION_RATE
            FROM GL_DAILY_RATES GDR
            WHERE GDR.FROM_CURRENCY = S.currency_code
              AND GDR.TO_CURRENCY = 'USD'
              AND UPPER(GDR.CONVERSION_TYPE) = 'CORPORATE'
              AND GDR.CONVERSION_DATE = (
                  SELECT MAX(GDR2.CONVERSION_DATE)
                  FROM GL_DAILY_RATES GDR2
                  WHERE GDR2.FROM_CURRENCY = S.currency_code
                    AND GDR2.TO_CURRENCY = 'USD'
                    AND UPPER(GDR2.CONVERSION_TYPE) = 'CORPORATE'
                    AND GDR2.CONVERSION_DATE IN (
                        SELECT LAST_DAY(CONVERSION_DATE)
                        FROM GL_DAILY_RATES
                        WHERE FROM_CURRENCY = S.currency_code
                          AND TO_CURRENCY = 'USD'
                          AND UPPER(CONVERSION_TYPE) = 'CORPORATE'
                          AND CONVERSION_DATE <= ADD_MONTHS(LAST_DAY(S.schedule_date), -1)
                    )
              )
        ), 0)
    END) AS PRE_CONVERSION_RATE,

   
  -- Average Conversion Rate (Custom Type)
    (CASE 
        WHEN S.currency_code = 'USD' THEN 1 
        ELSE NVL((
            SELECT GDR.CONVERSION_RATE
            FROM GL_DAILY_RATES GDR
            WHERE GDR.FROM_CURRENCY = S.currency_code
              AND GDR.TO_CURRENCY = 'USD'
              AND GDR.CONVERSION_TYPE = '300000010795017'
              AND GDR.CONVERSION_DATE = (
                  SELECT MAX(GDR2.CONVERSION_DATE)
                  FROM GL_DAILY_RATES GDR2
                  WHERE GDR2.FROM_CURRENCY = S.currency_code
                    AND GDR2.TO_CURRENCY = 'USD'
                    AND GDR2.CONVERSION_TYPE = '300000010795017'
                    AND GDR2.CONVERSION_DATE <= LAST_DAY(S.schedule_date)
              )
        ), 0)
    END) AS AVG_CONVERSION_RATE
  
FROM fusion.fla_schedule_summary_v s
WHERE s.lease_id = :lease_id_ph
AND s.currency_code = :curr_cd_ph
GROUP BY s.period_name,
  s.schedule_date,
  s.currency_code
--ORDER BY s.schedule_date

UNION ALL

SELECT s.period_name prd_nm,
  s.schedule_date sch_date,
  SUM(s.ifrs_adjusted_liability_amount) ifrs_liab_adj_lr,
  SUM(s.ifrs_opening_liability_amount) op_liab_sum_lr,
  SUM(s.ifrs_interest_expense_amount) int_am_sum_lr,
  SUM(s.ifrs_final_payment_amount) cash_lr, --ifrs_base_payment_amount
  SUM(s.ifrs_closing_liability_amount) cls_liab_sum_lr,
  SUM(s.ifrs_adjusted_rou_amount) ifrs_rou_adj_lr,
  SUM(s.ifrs_opening_rou_amount) ifrs_op_fin_rou_sum_lr,
  SUM(s.ifrs_amortization_amount) ifrs_fin_amor_sum_lr,
  SUM(s.ifrs_closing_rou_amount) ifrs_cls_fin_rou_sum_lr,
  SUM(s.asc_opening_liability_amount) asc_op_liab_sum_lr,
  SUM(s.asc_final_payment_amount) asc_pay_amt_lr, --asc_base_payment_amount
  SUM(s.asc_interest_expense_amount) asc_int_am_sum_lr, 
  SUM(s.asc_closing_liability_amount) asc_cls_liab_sum_lr,
  SUM(s.asc_adjusted_liability_amount) asc_adj_amt_lr,
  SUM(s.asc_opening_oper_rou_amount) asc_op_oper_rou_sum_lr,
  SUM(s.asc_oper_amortization_amount) asc_oper_amor_sum_lr,
  SUM(s.asc_oper_lease_expense_amount) asc_ls_exp_sum_lr, 
  SUM(s.asc_closing_oper_rou_amount) asc_cls_oper_rou_sum_lr,
  SUM(s.asc_opening_fin_rou_amount) asc_op_fin_rou_sum_lr,
  SUM(s.asc_fin_amortization_amount) asc_fin_amor_sum_lr,
  SUM(s.asc_closing_fin_rou_amount) asc_cls_fin_rou_sum_lr,
  SUM(s.asc_adjusted_fin_rou_amount) asc_adj_fin_rou_sum_lr, 
  SUM(s.asc_adjusted_oper_rou_amount) asc_adj_oper_rou_sum_lr,
  SUM(s.ASC_CONTINGENT_AMOUNT) asc_cont_amt_sum_lr,
  SUM(s.ifrs_reclass_stl_amount) ifrs_rec_stl_sum_lr,
  SUM(s.ifrs_closing_stl_amount) ifrs_cls_stl_sum_lr,
  SUM(s.ifrs_reclass_ltl_amount) ifrs_rec_ltl_sum_lr,
  SUM(s.ifrs_closing_ltl_amount) ifrs_cls_ltl_sum_lr,
  SUM(s.asc_reclass_stl_amount) asc_rec_stl_sum_lr,
  SUM(s.asc_closing_stl_amount) asc_cls_stl_sum_lr,
  SUM(s.asc_reclass_ltl_amount) asc_rec_ltl_sum_lr,
  SUM(s.asc_closing_ltl_amount) asc_cls_ltl_sum_lr,
  SUM(s.ifrs_oper_lease_revenue) ifrs_op_lrev_sum_lr,
  SUM(s.ifrs_oper_non_lease_revenue) ifrs_op_nlrev_sum_lr,
  SUM(s.asc_oper_lease_revenue) asc_op_lrev_sum_lr,
  SUM(s.asc_oper_non_lease_revenue) asc_op_nlrev_sum_lr,
  SUM(s.ifrs_oper_uer_amount) ifrs_op_uer_amt_sum_lr,
  SUM(s.asc_oper_uer_amount) asc_op_uer_amt_sum_lr,
SUM(s.asc_present_value) ASC_PRS_VAL,
  s.currency_code curr_code,

   -- Current Month Last-Day Conversion Rate (CORPORATE)
      (CASE
    WHEN S.currency_code = 'USD' THEN 1
    ELSE NVL((
        SELECT GDR.CONVERSION_RATE
        FROM GL_DAILY_RATES GDR
        WHERE GDR.FROM_CURRENCY = S.currency_code
          AND GDR.TO_CURRENCY = 'USD'
          AND UPPER(GDR.CONVERSION_TYPE) = 'CORPORATE'
          AND GDR.CONVERSION_DATE = (
              SELECT MAX(GDR2.CONVERSION_DATE)
              FROM GL_DAILY_RATES GDR2
              WHERE GDR2.FROM_CURRENCY = S.currency_code
                AND GDR2.TO_CURRENCY = 'USD'
                AND UPPER(GDR2.CONVERSION_TYPE) = 'CORPORATE'
                AND GDR2.CONVERSION_DATE IN (
                    SELECT LAST_DAY(CONVERSION_DATE)
                    FROM GL_DAILY_RATES
                    WHERE FROM_CURRENCY = S.currency_code
                      AND TO_CURRENCY = 'USD'
                      AND UPPER(CONVERSION_TYPE) = 'CORPORATE'
                      AND CONVERSION_DATE <= LAST_DAY(S.schedule_date)
                )
          )
    ), 0)
END) AS CONVERSION_RATE,

-- Previous Month Last-Day Conversion Rate (CORPORATE)
    (CASE 
        WHEN S.currency_code = 'USD' THEN 1
        ELSE NVL((
            SELECT GDR.CONVERSION_RATE
            FROM GL_DAILY_RATES GDR
            WHERE GDR.FROM_CURRENCY = S.currency_code
              AND GDR.TO_CURRENCY = 'USD'
              AND UPPER(GDR.CONVERSION_TYPE) = 'CORPORATE'
              AND GDR.CONVERSION_DATE = (
                  SELECT MAX(GDR2.CONVERSION_DATE)
                  FROM GL_DAILY_RATES GDR2
                  WHERE GDR2.FROM_CURRENCY = S.currency_code
                    AND GDR2.TO_CURRENCY = 'USD'
                    AND UPPER(GDR2.CONVERSION_TYPE) = 'CORPORATE'
                    AND GDR2.CONVERSION_DATE IN (
                        SELECT LAST_DAY(CONVERSION_DATE)
                        FROM GL_DAILY_RATES
                        WHERE FROM_CURRENCY = S.currency_code
                          AND TO_CURRENCY = 'USD'
                          AND UPPER(CONVERSION_TYPE) = 'CORPORATE'
                          AND CONVERSION_DATE <= ADD_MONTHS(LAST_DAY(S.schedule_date), -1)
                    )
              )
        ), 0)
    END) AS PRE_CONVERSION_RATE,

   
  -- Average Conversion Rate (Custom Type)
    (CASE 
        WHEN S.currency_code = 'USD' THEN 1 
        ELSE NVL((
            SELECT GDR.CONVERSION_RATE
            FROM GL_DAILY_RATES GDR
            WHERE GDR.FROM_CURRENCY = S.currency_code
              AND GDR.TO_CURRENCY = 'USD'
              AND GDR.CONVERSION_TYPE = '300000010795017'
              AND GDR.CONVERSION_DATE = (
                  SELECT MAX(GDR2.CONVERSION_DATE)
                  FROM GL_DAILY_RATES GDR2
                  WHERE GDR2.FROM_CURRENCY = S.currency_code
                    AND GDR2.TO_CURRENCY = 'USD'
                    AND GDR2.CONVERSION_TYPE = '300000010795017'
                    AND GDR2.CONVERSION_DATE <= LAST_DAY(S.schedule_date)
              )
        ), 0)
    END) AS AVG_CONVERSION_RATE
  
FROM fusion.fla_on_demand_sch_summary_v s
WHERE s.lease_id = :lease_id_ph
AND s.currency_code = :curr_cd_ph
AND  s.DATA_DESC = 'ondemand_schedules'
GROUP BY s.period_name,
  s.schedule_date,
  s.currency_code
ORDER BY 2]]>

:curr_cd_ph :lease_id_ph

The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.

●— fact → dimension join

Element	Type	Definition
FLA_LEASE_DETAILS	dimension	dimension
FLA_SCHEDULES	dimension	dimension
FLA_SCHEDULE_HEADERS	dimension	dimension
GL_DAILY_RATES	dimension	dimension
Amount	measure	measure

Runs on your cloud warehouse — Snowflake, BigQuery, Redshift, or Synapse on AWS, Google Cloud, Azure, or any provider. Reconciled to the source control total — 0% variance by design. You own the code, the model, and the data.

How the data gets here: a BICC bulk extract of the source tables above, on the same pattern for every report. See the extraction pattern & data flow →

See the complete model

How this report's fact and dimensions fit the full picture, via conformed keys.

Lease Accounting data model →Enterprise model →

Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.

Table	Reporting columns	Subject areas
FLA_LEASES_ALL	Setup / configuration table — joined for reference, not exposed for analytics
FLA_LEASE_DETAILS	Setup / configuration table — joined for reference, not exposed for analytics
FLA_SCHEDULES	Setup / configuration table — joined for reference, not exposed for analytics
FLA_SCHEDULE_HEADERS	Setup / configuration table — joined for reference, not exposed for analytics
GL_DAILY_RATES	1	10

Reporting columns = fields the report selects that are exposed as analytics attributes; subject areas = the OTBI subject areas the table appears in. Setup and configuration tables (master data, ledger and book setup, lookups) are referenced by the report's joins but aren't exposed as analytics columns or subject areas — that's expected, not a gap.