The recorded value of the leased asset is the lower of the fair value of the leased asset and the present value of the minimum lease payment, and the difference between the two is amortized into unconfirmed financing expenses during the lease term.

Usually, the item at the time of purchase is,

Borrow: fixed assets-financial lease assets,

Borrow: unconfirmed financing expenses,

Commodities: long-term payables,

Allocate unconfirmed financing costs,

Debit: financial expenses,

Loan: unconfirmed financing expenses,

Pay rent every installment,

Debit: long-term payables,

Loan: bank deposit.