How to make accounting entries to pay rent for leased equipment?

For the rental costs incurred for leased equipment, should be accounted for in the appropriate accounts according to the beneficiary, amortization, accounted for in the long-term amortization of expenses, what are the specific accounting entries?

Accounting entries to pay rent for leased equipment

1, the benefit period for the current period, the rented equipment is used by the production plant, is charged to the manufacturing cost account. If it is used by the management organization, it will be credited to the administrative expense account:

Borrow: Manufacturing expenses (or administrative expenses, etc.) - Lease fee

Loan: Bank deposits (or cash on hand)

2. It is credited to the account of long-term amortized expenses, and the beneficiary period will be the current period and the subsequent accounting period, and finally according to the Beneficiary period when the accounting entries:

Borrow: long-term amortized expenses - leasing fees

Credit: bank deposits (or cash on hand)

Amortization of the accounting entries

Borrow: manufacturing costs (or administrative costs, etc.) - leasing fees

Leasing costs -Lease fee

Loan: long-term amortized expenses - lease fee

Accounting entries for prepayment of rent

Accounting entries if prepayment of rent for the whole year;

Borrow: prepayment- -Rent

Credit: Bank Deposit/Cash on Hand

Accounting entry if amortization is made on a monthly basis;

Borrow: Administrative Expenses/Manufacturing Expenses (according to the beneficiary unit to be credited)

Credit: Prepaid Accounts - Rent

If only is to pay the rent for the month, the accounting entry;

Borrow: administrative expenses/manufacturing expenses - rent

Loan: bank deposits/cash on hand

The accounting treatment of the house rent

Borrow: prepayment - house rental fee

Loan: prepayment - house rental fee

Loan: prepayment - rent

Loan: cash in hand

At the time of monthly amortization:

Borrow: Administrative Expenses - Housing Rental Fees

Loan: Prepaid Accounts - Housing Rental fee