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LeaseGenerator

Struct LeaseGenerator 

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pub struct LeaseGenerator { /* private fields */ }
Expand description

Generator for lease accounting records (IFRS 16 / ASC 842).

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impl LeaseGenerator

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pub fn new(seed: u64) -> Self

Create a new generator with the given seed.

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pub fn generate( &mut self, company_code: &str, commencement_anchor: NaiveDate, config: &LeaseAccountingConfig, framework: AccountingFramework, ) -> Vec<Lease>

Generate config.lease_count leases for one entity.

Lease parameters are drawn from:

  • Term: Normal(mean=config.avg_lease_term_months, σ=~12) clamped to [6, 240].
  • Fair value: LogNormal(μ=11, σ=1.3) — centered around $60k, heavy right tail for large real-estate leases.
  • Fixed payment: ~fair_value / term_months × (1 + margin), margin drawn from Normal(0.15, 0.08).
  • Discount rate: Uniform [0.03, 0.08] (typical IBR band).
  • Classification proportion: driven by config.finance_lease_percent via setting the transfers_ownership flag on that share (ASC 842 Test 1) so the standards library classifies them Finance.

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