{
  "url": "https://classa.info/glossary/right-of-use-asset",
  "title": "Right-of-use asset (ROU)",
  "description": "Balance-sheet asset representing the tenant's right to use leased space.",
  "oneSentenceAnswer": "Balance-sheet asset representing the tenant's right to use leased space.",
  "tldr": [
    "Balance-sheet asset representing the tenant's right to use leased space.",
    "Recognised under IFRS 16 / ASC 842 at lease commencement."
  ],
  "keyFacts": {
    "category": "Accounting",
    "regionScope": "Global"
  },
  "pageType": "glossary",
  "lastUpdated": "2026-04-01T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/glossary/right-of-use-asset), updated 2026-04-01T00:00:00.000Z."
}