①Initial measurement 1. Additional financing (accounted separately) Debit: bank deposits Unrecognized financing charges Credit: long-term payables 2. Sales Debit: bank deposits Loan: Profit and loss from fixed asset disposal 3. Leaseback: Right-of-use assets 150 Lease liabilities

2025/10/2700:09:34 finance 1838

① Initial measurement

1. Additional financing (separate accounting)

Borrow: bank deposit

Unconfirmed financing Capital expenses

Loans: Long-term payables

2. Sales

Borrows: Bank deposits

Loans: Fixed assets

Profit and loss on asset disposal

3. Leaseback

Borrow: Right-of-use assets 150

Lease liabilities - Unrecognized financing expenses 50

Loans: Lease liabilities - Lease payments 200

4. Adjust right-of-use assets

Right-of-use assets = Book value × Leaseback ratio = 130

Debit: Asset disposal profit and loss 20

Loan: Right-of-use assets 20

~

② Subsequent measurement

1. Pay additional financing (loan principal + interest)

Borrow: long-term payables

Loan: bank deposit

2. Pay the lease payment (rent principal + interest) )

Borrow: Lease liability - lease payment

Loan: Bank deposit

3. Unrecognized financing charges for amortized loans (loan interest)

Borrow: Financial charges (amortized interest)

Loan: Unrecognized financing charges Use

4. Amortized lease unrecognized financing charges (rental interest)

Borrow: Finance charges (amortized interest)

Credit: Lease liability - unrecognized financing charges

5. Depreciation of right-of-use assets

Debit: Manufacturing expenses/selling expenses/administrative expenses/R&D expenses

Credit: Accumulated depreciation of right-of-use assets

6. Hedging Write-off

Debit: Accumulated depreciation of right-of-use assets

Credit: Right-of-use assets

finance

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