---
title: What are amortization schedules?
description: The lease amortization schedule, based on the initial measurement of the lease liability and ROU asset, spells out the beginning and ending lease liability balance, the lease payments and the present
---
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# What are amortization schedules?
The lease amortization schedule, based on the initial measurement of the lease liability and ROU asset, spells out the beginning and ending lease liability balance, the lease payments and the present value of lease payments not yet paid, interest expense, other lease costs, any applicable asset depreciation, as well as the right of use asset balances per period.
The amortization schedule is important in ASC 842 and IFRS 16 as it dictates all the journal entries for that lease.
For information on how to export amortization schedules, click [here.](https://help.occupier.com/knowledge/how-can-i-export-my-amortization-schedule?hsLang=en)
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