The Hidden Cost of Schedule Misalignment: Why ROU Asset Depreciation Validations Fail

IFRS 16 ROU asset depreciation failures stem primarily from upstream schedule-journal drift rather than formula errors. When remeasurement events update liability values but depreciation horizons aren't recalculated, or when period boundaries shift without refreshing the depreciation profile, the carrying amount compounds incorrectly in every subsequent period. This is fundamentally a systems integration problem: ensuring that depreciation logic resets prospectively after remeasurement events—not a pure accounting formula problem.