Beyond the tabular amounts the lessee gives whatever further information meets the disclosure objective, judged on whether it is relevant to users and not obscured by excessive detail: the nature of its leasing activities; future cash outflows not reflected in the liability from variable payments (why they are used, their size relative to fixed payments, their key variables and how they will move), from extension and termination options (why they are used, their prevalence and their size relative to fixed payments), from residual value guarantees and from leases committed but not commenced; restrictions or covenants in leases; and sale and leaseback transactions (why, their prevalence and their key terms). It discloses that the short-term or low-value exemptions are used and, where the rent concession expedient was applied, whether it covered all qualifying concessions and the amount taken to profit or loss. A not-for-profit lessee that measures below-market leases at cost discloses its dependence on such leases and their nature and terms (payments, term, the assets and entity-specific restrictions on their use), individually for material leases or aggregated for similar assets.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.