Updated June 2026
Right-of-Use Asset Software for UK Accountants
WpAccPac supports right-of-use asset working papers for UK accountants preparing accounts under FRS 102. Create saved calculations for ROU assets, depreciation schedules, and lease liability amortisation, with Draft and Complete review status for each working paper.
Working paper support for right-of-use assets
Right-of-use asset calculations
Build saved ROU asset working papers with lease terms, discount assumptions, asset carrying values, and review notes kept together.
Depreciation schedules
Support depreciation schedules for right-of-use assets so the reviewer can see the period charge and closing net book value.
Lease liability amortisation
Track lease liability movement and summarise current and non-current liability amounts for the accounts working papers.
FRS 102 Periodic Review 2024
Support the additional review work many firms need as lease accounting changes are considered under the FRS 102 Periodic Review 2024.
Complete and Draft workflow
Mark ROU lease working papers as Draft while in progress and Complete once reviewed and agreed for the period.
WpAccPac supports review and documentation. The calculation output should be checked against the lease agreement and does not replace professional judgement.
Fixed asset and liability summaries
Right-of-use asset working papers sit naturally alongside the fixed asset register, while related lease liability summaries support the liabilities working papers. WpAccPac keeps the asset and liability evidence visible without replacing the underlying bookkeeping system.
Part of the wider accounts working papers file
WpAccPac is designed for accounts preparation and working papers. It works alongside bookkeeping software and trial balance information, helping accountants document the ROU asset calculation and review it within the wider file.
Explore accounts working papers software or compare related hire purchase working paper support or the related FRS 102 disclosure checklist workflow.
Frequently asked questions
What is right-of-use asset software used for?
Right-of-use asset software helps accountants prepare structured working papers for ROU asset recognition, depreciation schedules, lease liability amortisation, and period-end summaries.
Does WpAccPac support the FRS 102 Periodic Review 2024 changes?
WpAccPac provides working paper support for accountants considering lease accounting under FRS 102, including areas affected by the Periodic Review 2024. Accountants should still apply professional judgement to the final treatment.
Can right-of-use assets link to fixed asset disclosures?
WpAccPac supports right-of-use asset summaries and fixed asset disclosure support in the working papers file, helping accountants review the asset position before final accounts are completed.
Are Draft right-of-use asset working papers included in review totals?
Draft and Complete status helps firms control review. Complete working papers can be used for reviewed summaries, while Draft papers remain visible as work in progress.
Review right-of-use asset calculations in one working papers file
WpAccPac helps UK accountants prepare, save, and review ROU asset working papers alongside fixed asset and liability schedules.