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Occupier provides a robust, audit ready report that summarizes the roll forward balances for ROU Assets and Lease Liabilities and include the supporting journal entry transactions from your leases within the report.
Generating the Roll Forward report
Begin by selecting "Roll Forward" from the Lease Accounting navigation bar. 
To generate the report, simply provide the legal entity, the desired beginning and ending fiscal periods and specify the asset type if applicable (such as real estate or equipment). If you leave the asset type blank, the report will include results for all asset types.
The generated results will provide a summary of the balances for ROU Assets and Lease Liabilities.
To view the results by lease, simply select the "By Lease" option. This will display the roll forward results categorized by lease. You can easily switch between views by selecting the ROU Asset or Lease Liability tabs.
To export the Roll Forward report to Excel, simply click on the "Export" button. You will be notified via email once your export is complete.
Each item displayed in the app includes a link to the journal entry transactions that substantiate each balance. To view the journal entries for any balance displayed, simply click on the link.
The journal entry transactions that support each balance will display. These transactions are filtered based on lease classification type, fiscal periods, legal entity, and transaction type. To download the transactions to Excel, select the export option.
Reviewing the Roll Forward report
Roll Forward summary and supporting transactions
Similar to the Occupier application view, upon opening the Excel export, you will discover the initial "Summary" tab that presents a comprehensive overview of the Roll Forward.
Each line item within the summary includes a corresponding tab showcasing the journal entry transactions that substantiate each balance.
Roll Forward by Lease
Additional roll forward tabs include the ROU Asset and the Lease Liability, which are both organized by lease.
How are the line items in the Roll Forward calculated?
Here is a helpful guide that offers an explanation of the displayed line items and their corresponding journal entries for each line:
