Medical instruments and equipment are used by the hospital free of charge.

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