Lease accounting
ASC 842 · IFRS 16
Operating and finance leases, liabilities and assets, payments against schedule — the way the auditors expect to see them.
The cost of every building — carried by someone, decided on time and read against the work it supports.
“Is our space worth what we pay for it?”
Workplace and lease platforms know the buildings. Finance knows the rent. Neither can say whether the space is worth what it costs. Facilities & Real Estate puts the estate in the operating model. Price every building and allocate occupancy cost to the business units that use it, with anything that reaches nobody shown rather than spread. Decide leases on notice dates, not expiry. Price the maintenance backlog against the value of the buildings and fund it through the portfolio. And meter energy and emissions by the consumer who owns them — all in the same book as technology, labor and vendor spend.
Rooms you open
- Price the Estate
- Decide the Leases
- Fund the Backlog
- Keep the Buildings Running
- Meter the Buildings
Methods supported
TBM
Part of Fund & Optimize · How do we plan, allocate and optimize resources?
The pressure
The estate is a fixed cost nobody is accountable for.
Rent and running costs sit in a facilities budget no business unit sees. Leases roll over because the notice date passed unnoticed. Buildings are compared on different area measures. The maintenance backlog grows quietly until something fails. And utilization data, if it exists, never reaches the people deciding whether to keep the space.
What it looks like today
- Occupancy cost no business unit carries
- Leases renewed because the notice date passed
- Buildings compared on mismatched area measures
- A maintenance backlog nobody has priced
- Emissions reported with no owner behind them
What changes
What changes.
TodayWith Dotwork
Occupancy cost in a central budget
Occupancy cost carried by the business units that use the space
Leases tracked by expiry
Lease decisions on notice dates, with what each commits you to
Buildings compared loosely
Buildings compared on a stated area basis
Maintenance backlog as a list
Backlog priced against replacement value and funded through the portfolio
Carbon reported in aggregate
Energy and emissions owned by the consumers behind them
What reaches nobody
Every square foot carried by someone — or shown as reaching no one.
Occupancy cost moves from leases, running costs and overhead to the business units that use the space, on a stated area basis. Allocation redistributes cost without inflating it, and whatever cannot be placed is shown as reaching nobody — the clearest signal of space the business no longer needs.
Where other tools stop
Workplace platforms measure the buildings. Finance books the rent. Neither shows who carries the cost of the space, or what is left over when nobody does.
The real estate thinking built in
Corporate real estate practice — in the same book as the rest of the business.
Facilities & Real Estate runs the standards real estate, facilities and sustainability teams already use, on the same model as the money.
Area measurement standards
BOMA · IPMS
Gross, usable and rentable area recorded with their basis, so buildings are compared like for like.
Facility condition
Facility Condition Index
Deferred maintenance measured against replacement value, so the backlog has a size and a priority.
Greenhouse gas accounting
GHG Protocol
Scope 1, 2 and relevant Scope 3 emissions kept apart, with emission factors recorded and every ton owned.
Occupancy costing
Activity-based costing
Space cost allocated to the units that use it on a stated basis — never spread by headcount for convenience.
Preventive maintenance
Reliability practice
Critical assets on preventive schedules, with corrective work tracked as the signal it is.
The rooms
The rooms inside Facilities & Real Estate.
Each room answers one question a leader actually asks, with the view that answers it and the measures that say whether it is working.
A room is a ready-made view that answers one leadership question, built on the same shared data as every other room.
Room 01
Price the Estate
“What does the estate cost, who carries it — and what reaches nobody?”
Occupancy cost by business unit and building, cost per usable square foot against the estate average, cost that reaches no one, and space utilization against capacity.
How you know it is working
- Occupancy cost reaching a named carrier, up
- Buildings compared on a mismatched area basis, down
Room 02
Decide the Leases
“Which leases need a decision before the notice window closes?”
The decision clock on notice dates rather than expiry, a lease decision register, payments against schedule and the liability each lease carries.
How you know it is working
- Leases inside the notice window with no recorded decision, down
- Space decisions supported by dated utilization evidence, up
Room 03
Fund the Backlog
“What condition is the estate in — and what has been funded?”
A condition index, deferred maintenance against replacement value, open deficiencies and the remediation funded through projects.
How you know it is working
- Deferred maintenance against replacement value, down
- Critical deficiencies with funded remediation, up
Room 04
Keep the Buildings Running
“What does it cost to keep the buildings running?”
Maintenance cost by work type, preventive against corrective work, estimate against actual and service-level misses.
How you know it is working
- Mission-critical assets with no preventive schedule, down
- Share of work that is preventive, up
Room 05
Meter the Buildings
“What did the estate consume and emit — and does the utility bill tie out?”
Cost by utility, energy per square foot, emissions by scope kept apart, an emission factor register, emissions by consumer and where saving energy also saves money.
How you know it is working
- Utility spend reconciled to the occupancy book, up
- Estate carbon with no consumer who owns it, down
Agents and skills
The estate is watched continuously. Decisions stay with the owners.
The checks run on your leases, buildings and meters behind the scenes, and Dot answers questions about the estate citing the records behind every figure.
Occupancy Allocator
Every allocation runAllocates occupancy cost to business units on a stated area basis and shows anything that reaches no one.
- What you get
- Occupancy cost by carrier, with the residual named
- Where you decide
- Finance owns the allocation basis
Lease Clock
DailyCounts down to every lease notice date and flags leases inside the window with no decision recorded.
- What you get
- Lease decisions due, in order of urgency
- Where you decide
- Real estate leads record each decision
Utilization Reviewer
Every observation periodCompares occupied space with capacity over time and flags persistent underuse.
- What you get
- Underused space with dated evidence
- Where you decide
- Real estate and business owners decide what to do
Area Basis Check
Every comparisonMakes sure buildings are compared on the same area measure, and flags comparisons that are not.
- What you get
- Like-for-like cost per square foot
- Where you decide
- Built in — every basis is stated
Backlog Pricer
Every condition assessmentPrices deferred maintenance against replacement value and ranks deficiencies by condition and criticality.
- What you get
- A priced, ranked maintenance backlog
- Where you decide
- Facilities leads decide what to fund
Maintenance Watch
ContinuousTracks preventive against corrective work, estimate against actual and service-level misses.
- What you get
- Where maintenance is reactive or over budget
- Where you decide
- Facilities managers act on the findings
Utility & Carbon Meter
Every utility billRecords consumption and cost by utility, applies the right emission factors and assigns energy and emissions to the consumers behind them.
- What you get
- Energy and emissions by building and consumer
- Where you decide
- Sustainability leads own the factors
Ask Dot
On requestAnswers questions about the estate, leases and running costs, citing the records behind every number.
- What you get
- Answers you can drill into
- Where you decide
- Read-only — it never changes anything
Use cases
Where real estate, finance and sustainability put it to work.
CFO · Head of real estate
Portfolio consolidation
Find the buildings that cost the most for the use they get, and decide which to keep, consolidate or exit.
- Cost per square foot against utilization
- Space reaching nobody, by building
Real estate · Finance
Lease decisions on time
Make every lease decision before the notice date, with the commitment and the utilization evidence in view.
- A lease decision register
- Notice dates that never pass unnoticed
Finance · Business unit leaders
Occupancy chargeback
Show each business unit the space it uses and what it costs, on a basis it can check.
- Occupancy cost by business unit
- A stated allocation basis
Facilities · PMO
Funding the maintenance backlog
Size the backlog against replacement value and fund the most critical remediation through the project portfolio.
- A priced, ranked backlog
- Remediation funded and tracked
Chief sustainability officer · Finance
Sustainability reporting
Report energy and emissions by scope with every ton owned by a consumer, and see where saving energy saves money.
- Emissions by scope and consumer
- Cost and carbon side by side
COO · Workplace leads
Hybrid workplace planning
Use dated utilization evidence to size the workplace for how people actually work.
- Utilization against capacity
- Space decisions backed by evidence
How it compares
The estate, in the same book as the rest of the business.
Workplace and lease platforms manage the buildings. Spreadsheets and BI tools report on them. Facilities & Real Estate covers the decisions that matter to finance — and connects the estate to the business units, work and budgets it supports.
| Capability | Workplace & lease platforms | Spreadsheets & BI | Facilities & Real Estate |
|---|---|---|---|
| Lease register with notice dates | Partly | ||
| Space utilization against capacity | Partly | ||
| Maintenance and condition backlog | |||
| Energy and emissions by consumer | Partly | Partly | |
| Occupancy cost allocated to business units | Partly | Partly | |
| Cost that reaches nobody shown, not spread | |||
| Buildings compared on a stated area basis | Partly | ||
| Remediation funded through the project portfolio | |||
| In the same book as technology, labor and vendor cost |
Who it is for
Who opens it, and what they ask.
CFO
“Is our space worth what we pay for it?
Head of real estate
“Which leases need a decision, and what do they commit us to?
Facilities lead
“How big is the maintenance backlog, and what is funded?
Business unit leader
“What space do we use, and what does it cost us?
Chief sustainability officer
“Who owns the estate’s emissions?
COO
“Are we sized for how people actually work?
What it replaces
Retire the workarounds — on your schedule.
- Lease registers in spreadsheets
- Occupancy cost spread by headcount
- Maintenance backlogs nobody has priced
- Carbon reporting assembled by hand
How it is licensed
Facilities & Real Estate is licensed within Fund & Optimize, with Cost Allocation included underneath.
Start in IT, one function or a division. Cost Allocation is included automatically with every module.
See pricingMethods and frameworks
Runs the methods you already use.
Dotwork does not ask you to adopt a new method. The frameworks your teams run become views over the same model.
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Every module makes the next one smarter.
Steer, Fund & Optimize and Govern & Deliver all read and write the same Enterprise Operating Model. The first module you license builds the model. Every module after it adds context instead of another silo — and Dotwork AI reads all of it, stopping where the decision is yours.
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