In accounting, since the ownership of leased machinery and equipment belongs to the lessor, there is no need to record it in the fixed assets account of the enterprise after leasing it. As long as the name, name, etc. of the leased machinery and equipment are recorded, The model, specification, quantity, lease payment and payment time, etc. are recorded in the "Leased Fixed Assets Record Book". During the lease period, the lease payment stipulated in the contract will be directly recorded into the relevant costs and expenses of the current month according to the length of the benefit period, or it will be amortized into the relevant costs and expenses on a monthly basis through deferred payment and accrual methods.
For example, a real estate development company rents a crane from a local machinery and equipment leasing company based on the needs of the warehouse management department. The contract stipulates that the lease period is 24 months, and the relevant direct costs of 10,000 yuan will be paid with bank deposits. According to the contract, the annual rent is RMB 150,000, with a one-time prepayment of RMB 200,000 on the start date of the lease, a rent of RMB 60,000 at the end of the first year, and a rent of RMB 40,000 at the end of the second year. Company B will take back the right to use the equipment after the lease expires.
1. Pay related direct expenses of 10,000 yuan with bank deposits:
Debit: manufacturing expenses--leasing fee 10,000
Credit: bank deposit 10,000
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2. A one-time prepayment of rent of 200,000 yuan on the start date of the lease:
Debit: 200,000 prepaid accounts
Loan: 200,000 bank deposits
3. Pay rent of 60,000 yuan at the end of the first year:
Debit: prepaid account - leasing fee 60,000
Loan: bank deposit 60,000
4. Pay rent of 40,000 yuan at the end of the second year:
Debit: prepaid account - leasing fee 40,000
Loan: bank deposit 40,000
5. According to the contract, Annual rent is 150,000 yuan, monthly amortization:
Debit: manufacturing expenses 12,500
Loan: prepayment 12,500
6. The original price of the equipment is 4 million yuan , the estimated service life is 20 years, and depreciation must be calculated in accordance with the relevant provisions of the "life method";
7. At the end of the lease period, when the crane is returned to the machinery and equipment leasing company, it should be "Fixed Assets Record Book" will be written off.