Model essay on hospital medical equipment leasing scheme

If these medical devices are purchased by your company and provided to the other party, you can keep an account like this:

Bookkeeping when signing a contract

Borrow: fixed assets-fixed assets leased by financing.

Taxes payable-VAT payable-input

Financial expenses-handling fee

Unconfirmed financing expenses

Loan: Long-term payable-financial lease payable (total rent+down payment rent amount)

Bank deposit (handling fee)

Debit: Long-term payables-financing lease payable

Credit: other receivables

Make accounts during the lease period

Debit: Long-term payables-financing lease payable

Interest expense (financial expense)

Loan: unconfirmed financing expenses.

bank deposit

Borrow: Depreciation expense (financing leased into fixed assets)

Loan: accumulated depreciation-finance lease of fixed assets

Termination of lease

Borrow: Fixed assets-owned.

Accumulated depreciation-financing leased fixed assets

Loan: fixed assets-fixed assets leased by financing.

Accumulated depreciation-owned