My company is an investment company, is now negotiated with a hospital to cooperate with some medical equipment equipment as equipment financing lease provided to the hospital.

If these medical equipments are purchased by your company and provided to the other party, you can do the accounting like this:

Accounting at the time of signing the contract

Borrowing: Fixed Assets - Fixed Assets under Finance Lease

Taxes Payable - VAT Payable - Inputs

Finance Costs - Handling Fee Expenditure

Unrecognized Financing Costs

Credits: Long-term Payables - Finance Payables (Total Rent + First Rental Amount)

Credits. Long-term Payables - Finance Lease Payable (Gross Rental Amount + First Rental Amount)

Bank Deposit (Handling Fee)

Debit: Long-term Payables - Finance Lease Payable

Credit: Other Receivables

Accounting for Lease Period

Debit: Long-term Payables - Finance Lease Payable

Interest Expense (Finance Fee)

Credit: Unrecognized Finance Costs

Bank Deposits

Debit: Depreciation Expense (Finance Leased Fixed Assets)

Credit: Accumulated Depreciation - Finance Leased Fixed Assets

At the End of Lease Term

Debit: Fixed Assets - Owned

Accumulated Depreciation - Finance Leased Fixed Assets

Credit. Fixed Assets - Finance Leased Fixed Assets

Accumulated Depreciation - Owned