Bulk Calculate Transition
Calculate FRS 102 transition opening balances for many leases in one click, instead of one at a time.
When To Use Bulk Calculate
If you are bringing 10 or more existing operating leases onto the balance sheet under FRS 102 Section 20, Bulk Calculate runs the same modified retrospective math as the single-lease Calculate, just batched. Use it when every lease in the batch shares the same transition date and discount rate.
Selecting Leases
On the Transition screen, every lease in the Required group has a checkbox in the leftmost column. The header checkbox selects every visible Required lease in one click. The action bar at the top of the table shows your selection count and a Calculate Selected (N) button. Only Required leases are selectable; Transitioned, Post-Transition, and Concluded leases are not (they either already have opening balances or do not need them).
Running The Calculation
The Bulk Calculate modal takes one discount rate and one transition date for the whole batch. Each lease still uses its own pre-transition prepaid and accrued rent, picked up from its lease record (set by AI extraction at import, or by manual edit). The endpoint loops the same calculation logic the single-lease Calculate uses, so opening liability, opening right-of-use asset, and retained earnings adjustment are computed identically.
Reading The Results
The result panel shows a Total / Succeeded / Failed count and two tables: per-lease success rows with opening liability, opening ROU, and retained earnings adjustment; and a failure list with a one-line reason per lease. A failure for one lease does not roll back the others.
Different rates per lease
Audit Trail
Each successful calculation is recorded as a transition event in the Audit Trail, tagged as part of the batch (bulk_batch=true, bulk_batch_size=N), so you can group the operation when reviewing audit history.
FRS 102 Reference: FRS 102.20.C5-C8