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
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