Lease disclosure note builder (ASC 842/IFRS 16)

Draft a lease disclosure note under {standard}.

Inputs:
- Lease population summary: {lease_population_summary}
- Maturity analysis (undiscounted payments): {maturity_table}
- Lease expense breakdown: {lease_expense_breakdown}
- Weighted avg remaining term and discount rate: {weighted_avg_metrics}
- Policy elections: {policy_elections}
- Prior period disclosure (optional): {prior_disclosure}

Output:
1) Draft disclosure narrative with placeholders.
2) Required tables formatted for FS (maturity, lease cost, ROU/lease liability rollforward if relevant).
3) Tie-out checklist to GL and subledger.
4) Reviewer notes on judgments and changes period-over-period.

Use clear, report-ready wording.