Step 1. Receiving the leased item

Step 2. Accounting for leasing payments

An advance leasing payment, like a regular service in 1C 8.3, is taken into account by the Receipt document (act, invoice). This document is created from the Purchases tab – then Receipts (acts, invoices) – click Receipts:

The object is identified on the lessor's balance sheet

From the list elements, select Services (act). In field Calculations if leasing is not the main activity, then you need to select accounting account 76.05:

For each individual service, you can adjust cost accounting accounts, as well as enter cost analytics:

Select Leasing Services in the operation selection list. Filling out these documents is not much different:

• The main thing that is necessary is to fill out the accounting accounts;
• Advance rules - do not count if the contract also includes monthly purchase price along with leasing payments;
• When receiving the original, you must set the Original received flag;
• Don’t forget to enter the details of the incoming invoice and register it using the Register button.

Step 3. Payment of advance payments

Client-bank is not used

In 1C 8.3, it is created in the Bank and cash desk tabs - then Payment orders and based on it we register. In the payment order:

• The type of transaction must be specified as Payment to supplier;
• The amount is indicated in full with the redemption price. The distribution of this amount will be in 1C postings;
• Check the Paid box;
• A debit from a current account is registered via Enter document debit from a current account:

We establish accounting accounts in the document if:

• The object is identified on the lessor’s balance sheet – 05;
• The object is identified on the balance sheet of the lessee - 07.2.

Set the Debt repayment value to By document. When selecting a document, do not forget to set the required accounting account:

The Confirmed by bank statement flag must be cleared and set when the payment goes through. Movements in 1C 8.3 are formed only after checking this box.

Client bank used

If you use , then you do not need to create a Payment Order document. The debit from the current account is filled out based on the uploaded payment order or manually:

• For the first option, you need to sort the documents in the payment order journal using the selection fields and find the required payment order.
• For the second option, use the command Write-off from the document register. When creating manually, do not forget to set the transaction type to Payment to supplier.

From the document Debiting from a current account, do not forget to register an advance invoice.

Step 4. Calculate depreciation

For a leasing object, it is necessary to register only if the object is identified on the balance sheet of the lessee.

Depreciation, as well as the recognition of leasing payments in the accounting system in 1C 8.3, are formed by the regulatory operation Depreciation and depreciation of fixed assets, as well as the operation Recognition of leasing payments in the accounting system when closing the month, respectively (Operations - Closing the month):

Important! Depreciation is accrued in the next month after acceptance for accounting.

Movements of the operation Depreciation and wear of the OS:

Recognition of leasing payments in tax accounting:

The depreciation sheet can be generated in the fixed assets and intangible assets tabs - then the fixed asset depreciation sheet:

Step 5. Status of settlements with the lessor

The status of settlements with the lessor in 1C 8.3 can be viewed using the Account Analysis report. Is the entire redemption price transferred to the lessor:

• Analysis of account 60.02 - shows how much leasing payments have been accrued and paid;
• The object is identified on the lessor’s balance sheet - analysis of account 05;
• The object is identified on the lessee’s balance sheet - account analysis 07.2.

Step 6. Transfer of ownership to the lessee

The object is identified on the lessor's balance sheet

There is no standard document in 1C 8.3 Accounting, so we will use the Operation document.

You can create an Operation document from the Operations section, where we select Operations entered manually, then click Create and select Operation:

The document must reflect the write-off from the off-balance sheet account, as well as reflect the depreciation of the fixed asset. The document Receipt (act, invoice) in 1C 8.3 registers the redemption value of the OS.

The acquisition of an OS in 1C 8.3 is documented in the document Receipt. It can be found in the Purchases or OS and Intangible Assets tab, in the latter the document is called Equipment Receipt.

Key points when preparing the Admission document (it doesn’t matter which link you use to create it!):

• The fixed asset is entered in the Equipment table;
• Payment accounts can be left as default;
• Don't forget to register your invoice:

The Receipt document records all advances at the purchase price, and also records the receipt on the lessee's balance sheet.

In the document Acceptance for accounting of fixed assets:

• OS event – ​​indicate acceptance for accounting with commissioning;
• Identify the financially responsible person and indicate the location of the OS.

In the Non-current asset section:

• Type of operation – install Equipment;
• Receipt method – set the value to Purchase for a fee.

The bookmarks OS, BU, NU, Depreciation bonus are filled in according to the accounting data of the accepted fixed asset:

The object is identified on the balance sheet of the lessee

The transfer of ownership of the leased object in 1C 8.3 is formalized by the document Redemption of the leased object in the OS and Intangible assets tabs - further Redemption of the leased object. This document in 1C 8.3 is automatically filled in when selecting a counterparty agreement, if the document Acceptance of leasing has already been drawn up under the selected agreement. The table part can be filled out using the Fill button:

Leasing is one of the most common types of business lending. With the help of leasing, organizations can acquire ownership of expensive equipment, vehicles, and real estate. Accounting for leasing on the lessee's balance sheet in 1C 8.3 is carried out in several stages. How exactly? Read in this article.

Read in the article:

Property acquired under a leasing agreement can be accounted for in two ways:

• on the lessor's balance sheet;
• on the balance sheet of the lessee.

There is a mandatory condition in the leasing agreement that specifies who has the property on their balance sheet. If the contract specifies the method “on the lessor’s balance sheet,” then the acquired property in 1C 8.3 is reflected in off-balance sheet account 001 “Leased fixed assets.” If the agreement states “on the balance sheet of the lessee,” then use account 08 “Investments in non-current assets.” To organize leasing accounting on the lessee’s balance sheet in 1C 8.3, you need to go through 5 steps.

Step 1. Create the “Receipt for leasing” operation in 1C 8.3

The cost of the leased property is equal to the sum of all lease payments that will be transferred under the lease agreement, taking into account advances. It is this amount that must be reflected in 1C 8.3 when filling out the “Receipt for leasing” form. To do this, go to the “Fixed assets and intangible assets” section (1), click on the link “Access to leasing” (2). The “Receipt for leasing” window will open.

In the window that opens, click on the “Create” button (3). A form will open for filling out data for the “Receipt of leasing” operation.

Step 2. Fill out the “Receipt for leasing” form in 1C 8.3

In the “Receipt for leasing” window, indicate:

• your organization (1);
• lessor (2);
• details of the leasing agreement (3);
• the warehouse where the property was received (4);
• name of property (5);
• price of property (6). It consists of all lease payments.

To reflect in accounting 1C 8.3 records on the receipt of leased property, click the “Post and close” button (7).


Click on “DtKt” (8) to view the accounting entries for accounting for the operation of receiving property under lease.


In the 1C 8.3 posting window, we see that the cost of leased property without VAT (9) is reflected in the debit of account 08.04.1 “Purchase of components of fixed assets” and the credit of account 76.07.1 “Rental obligations”. The amount of VAT (10) is recorded in the debit of account 76.07.9 “VAT on lease obligations” and the credit of account 76.07.1 “Rease obligations”.

Step 3. Create in 1C 8.3 the operation “Acceptance for accounting of fixed assets”

Go to the section “Fixed assets and intangible assets” (1) and click on the link “Acceptance for accounting of fixed assets” (2). A window will open to reflect this operation.


In the window that opens, click on the “Create” button (3). A form will open for filling out the “Acceptance for accounting of fixed assets” operation.


At the top of the form please indicate:

• your organization (1);
• financially responsible person (2);
• subdivision where the property is located (3).

In the “Non-current asset” tab (4), fill in the fields:

• “Method of entry” (5). Select the value “Under a leasing agreement”;
• "Counterparty" (6). Specify the lessor;
• "Treaty" (7). Provide the details of the leasing agreement;
• "Equipment" (8). Select the property received under a leasing agreement;
• "Warehouse" (9). Indicate the warehouse where the property is located.

Step 4. Fill out the “Fixed Assets” tab

In the “Fixed Assets” tab (1) you need to create a new fixed asset in the “Fixed Assets” directory. To do this, click on the “+” button (2). A form for creating a fixed asset in the directory will open.


Fill out the fields in this form:

• “Assets accounting group” (3). Select the value that suits you from the list, for example “Vehicles”;
• “Name” and “Full name” (4). Indicate the name of the fixed asset;
• “Part of the group” (5). Select the appropriate group from the list, for example “Transport”.

After filling in the fields, click on the “Record and close” button (6). There is now a new fixed asset in the Fixed Assets directory.


Indicate this fixed asset in field (7). The tab is full.

Step 5. Complete the Accounting Tab

In the “Acceptance for accounting of fixed assets” form, go to the “Accounting” tab (1). Fill in the fields:

• “Accounting procedure” (2). Select “Depreciation calculation” from the list;
• “Method of calculating depreciation” (3). Specify "linear";
• “Method of reflecting depreciation expenses” (4). Here, indicate in the debit of which account the depreciation will be reflected, for example, “Depreciation (account 20.01)”;
• “Useful life (in months)” (5). In this field, write the depreciation period in months. For example, if the property is planned to be depreciated over 8 years, then the period will be 96 months (8 years x 12 months).

Step 6. Complete the “Tax Accounting” tab

In the “Tax Accounting” tab (1), fill in the fields:

• “The procedure for including costs in expenses” (2). Select “depreciation calculation”;
• "Initial cost" (3). Here, indicate the amount of expenses (excluding VAT) of the lessor for the purchase of property. Information on these costs can be found in the leasing agreement;
• “Method of reflecting expenses on leasing payments” (4). Specify the value “Depreciation (account 20.01)”;
• “Useful life (in months)” (5). In this field, write the depreciation period in months in tax accounting. For example, if the property is planned to be depreciated over 8 years, then set it to 96 months (8 years x 12 months).

To reflect in the accounting records on the acceptance of property for accounting, click “Record” (6) and “Post” (7). The following entries will be made in accounting:

DEBIT 01 CREDIT 08
- fixed assets object is accepted for accounting

To see the postings in 1C 8.3, click on the “DtKt” button (8).

Step 7. Reflect leasing services in 1C 8.3

The lessor will issue you a monthly invoice for leasing services. In 1C 8.3 there is a special act to reflect expenses for them. To create it, go to the “Purchases” section (1) and click on the link “Receipts (acts, invoices) (2). A window for creating an act will open.


In the window that opens, click the “Receipt” button (3) and select “Leasing Services” (4). An act for reflecting leasing services “Receipt of leasing services” will open.


Indicate in it:

• number and date of the act received from the lessor (5);
• your organization (6);
• lessor (7);
• details of the leasing agreement (8).

In the “Nomenclature” field (9) indicate “Leasing services”, in the “Amount” field (10) - the amount according to the act (invoice). To generate an invoice, enter its number (11) and date (12), and click the “Register” button (13). The act is completed, click on the “Post and close” button (14). Now in accounting and tax accounting there are entries for expenses for leasing services.


After closing the act, you will again be taken to the “Receipts (acts, invoices)” window. It contains a list of all created acts. To view accounting and tax entries for leasing expenses, click on the act and press the “DtKt” button (15). Postings will open in accounting 1C 8.3.


The entries show that in accounting, leasing payments are not included as expenses, but are recorded as a debit to account 76.07.1 “Lease obligations” (16). It is the credit of this account that reflects the amount of equipment received for leasing. Thus, after all lease payments are paid according to the schedule, account 76.07.1 will be closed.


Leasing expenses are taken into account for tax purposes minus tax depreciation of leased property. 1C 8.3 automatically calculates depreciation of such property and leasing expenses for tax accounting purposes. This is done by the “Month Closing” operation, which we wrote about in detail in this article. In this case, the operation “Recognition of leasing payments in NU” is automatically created.

Please note that for leasing transactions there is a difference between accounting and tax accounting. 1C 8.3 will automatically reflect these differences. To do this, in 1C 8.3 you need to set up an accounting policy, indicating in it that your organization keeps records in accordance with the current edition of PBU 18.

Leasing in the software product “1C 8.3 (8.2)” is called a type of lending to an enterprise, during which the role of a loan is played by a fixed asset. For example, a machine or a car. From today's material you will learn exactly what transactions to make during leasing from the lessee to the lessee in the 1C program.

Let's consider the following situation: an enterprise using the simplified tax system has leased a car. Then this leased item is transferred to the balance of the lessee. The total redemption value is more than 40,000 rubles, which means that the leased asset meets the requirements for the fixed asset.

Acceptance of fixed assets for accounting

The first thing you need to do is select the type of operation called “Equipment” and draw up the document “Receipt of goods and services”. In this case, it is necessary to indicate the amount of lease payments for the entire period and the purchase price together. This means that the full cost provided for in the concluded agreement. Then you need to indicate the account “76.05” entitled “Settlements with foreign suppliers and contractors”, which will be the same for both settlements and advances. As a result, the document should generate the following transactions: “Dt 08.04” and “Kt 76.05”.

After completing the first step, you need to draw up a document called “Acceptance for accounting of fixed assets.” While filling out the tabular part of the tab named “Fixed Assets” in the directory called “Fixed Assets”, you will need to create a new element. On the tab named “Accounting”, select “Depreciation” and fill in all the necessary parameters. As for the useful life, it is usually indicated for the duration of the leasing agreement (for example, if the agreement is concluded for one year, then the useful life for the used lease will be 12 months). This means that simplifiers must calculate depreciation in accounting. As for tax accounting, under no circumstances for enterprises using the simplified tax system there is such a thing as depreciation.

However, filling out a bookmark named “Tax Accounting” has its own nuances. First of all, the cost of a fixed asset for tax accounting includes only the redemption price specified in the leasing agreement. Since the leasing payment will be included in the expenses of the current period, the price of the fixed asset can be taken into account in the KUDiR only when ownership of the fixed asset appears.

On the NU tab in the document, the full useful life is noted, for example, 12 months. And in order for the cost of a fixed asset to fall into the KUDiR according to the established rules (as a percentage for quarters during the tax period), you must check the box called “Include in depreciation expenses.”

In addition, if the company deals with transport and has an obligation regarding the provision of a declaration to the lessee and the payment of tax on the vehicle, then it is necessary to make an entry in the information register called “Vehicle Registration” about the registration of the vehicle - in order to fill it out in automatic calculation mode tax and declaration.

Making an advance payment

The company can carry it out only after the required service has been provided. There is such an advance payment, which in practice is simply included in the payment schedule. Payment for the latter is reflected from the banking institution according to the statement. However, the expenses will only be included when the lessee is provided with documentation that confirms the expenses - often an invoice. In order to record the payment in KUDiR, you will need to enter a document - a manual entry of KUDiR (in this case, the postings will be the same as in a regular lease payment).

A few words about leasing payments

Accrual of leasing payments is carried out by the document “Manual Operation” (“Account and NU Operation”). And the accrued monthly payment is reflected in the payment amount as follows: “Dt 76.05” and “Kt 76.09”. This amount is accepted in full for tax accounting purposes under the simplified tax system in accordance with the act issued by the lessor. But since in this case “Manual Operation” is used, there is no need to wait for expenses to be automatically registered in KUDiR if they are paid. For this purpose, it is necessary to carry out an additional operation.

Payment of the lease payment is recorded using a bank statement document called “Write-off from current account”, but, taking into account all the features, you need to select “Other write-off”. This is done so that it is possible to mark the corresponding account “76.09” and, using the KUDiR key, indicate the amount to be reflected in the expense book and, while unchecking the “Display automatically” checkbox.

How to buy out a leased asset?

The surrender value is usually classified as an expense in a manner that is valid for determining all necessary costs for the asset.

Payment to the supplier is recorded in the document “Write-off from the current account”, in parallel with the indication of the corresponding account “76.05”.

Since the payment of the redemption price is carried out later than the arrival of equipment and fixed assets, there is a general requirement for Registration of payment of fixed assets in KUDiR, where additional information must be entered about payment in order to make an entry in KUDiR automatically.

If the period is closed once a quarter, expenses for the acquisition of fixed assets from up to 1 will be written off (depending on the quarter in which the redemption price will be paid), which will be reflected in the first and second sections of the Expenses and Income Accounting Book.

OSAGO and CASCO

Expenses by the lessee under compulsory motor liability insurance will be accepted in the usual manner, like other expenses - as deferred expenses to expense accounts “20” or “26”.

CASCO expenses can also be recorded as deferred expenses. However, the expense account in this case will need to be used “91.02” (“Other expenses”), since they will not be eligible for tax accounting expenses.

Registration with the traffic police

The fee, which is paid when registering a car with the traffic police, is included in the costs. The accrual of the fee is reflected using a document called “Manual Transaction”, and payment is reflected using “Write-off from the current account” for reflection in KUDiR with manual determination of the amount.

TS tax

The lessee will pay transport tax only when a registration certificate is issued with the specified enterprise as the owner. If the temporary registration is for the lessee, then the payer of the vehicle tax must be the lessor, since the latter is indicated by the owner in the certificate.

To do this, in the same section, select “Acceptance for accounting of fixed assets“. Click the “Create” button and fill out the document:

• We indicate that we accept equipment for registration upon commissioning;
• indicate the financially responsible person (MRP);
• indicate the location of the fixed asset.

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• type of operation - equipment;
• method of receipt - under a leasing agreement;
• Next, we select the counterparty, contract and equipment from the “Nomenclature” directory.

On the “Fixed Assets” tab, we indicate the property already from the “Fixed Assets” directory.

Accounting for leasing on the lessee's balance sheet in 1s 8.3 and example of postings

Calculation of depreciation Calculation of depreciation in 1C for a leasing object must be completed only if the object is identified on the balance sheet of the lessee. Depreciation, as well as the recognition of leasing payments in the accounting system in 1C 8.3, are formed by the regulatory operation Depreciation and depreciation of fixed assets, as well as the operation Recognition of leasing payments in the accounting system when closing the month, respectively (Operations - Closing the month): Important! Depreciation is accrued in the next month after acceptance for accounting. Movements of the operation Depreciation and depreciation of fixed assets: Recognition of leasing payments in tax accounting: The depreciation sheet can be generated in the fixed assets and intangible assets tabs - then the Depreciation sheet of fixed assets: Step 5.

Status of settlements with the lessor The status of settlements with the lessor in 1C 8.3 can be viewed using the Account Analysis report.

Leasing in 1s:bukhgalteriya 8

Essentially, this is a fixed asset card. Information for calculating depreciation is located on the “Accounting” tab. Here we fill in the following fields:

• accounting account: 01.03
• accounting procedure: depreciation
• Next, we indicate in what order depreciation will be calculated

This example is filled out like this: On the “Tax Accounting” tab, as a rule, the same parameters are indicated. Now the document can be posted. Please note that the data entered when accepting a fixed asset for accounting is reflected automatically in its card: How to reflect the monthly leasing payment The leasing payment in the program is reflected as a receipt document in the “Purchases” menu.

Accounting for leasing by the lessee

Important

The tabular part can be filled out using the Fill button: In the Accounting section, fixed assets accounting accounts are established. The Tax Accounting section establishes the procedure for including the redemption price and accrual parameters: The movements of the document Redemption of a leased asset reflect the redemption of property, as well as depreciation and transfer of ownership rights. Don’t forget to register the invoice received using the Register button.

At our master class “Renting and Leasing: the complexities of accounting and taxation” you can study this topic in more detail. Including the position of the lessee:

• The property is recorded on the lessee's balance sheet in 1C.

Accounting for leasing on the lessee's balance sheet in 1s 8.3 step by step

In this article we will look at an example when a third-party organization (lessor) acquires ownership of a Steepline 4SL03 CNC lathe and transfers it to us for use for a long period. During this period, we will pay the lessor this cost along with interest. At the end of the period, the machine will become our property.
Content

• 1 Entry into leasing
• 2 Acceptance of fixed assets for accounting
• 3 Monthly lease payments
• 4 Equipment depreciation

Receipt of leasing First of all, we need to reflect in the program the receipt of a Steepline 4SL03 CNC lathe, which the lessor is purchasing for us. This operation must be carried out through the document “Receipt of leasing”. You can find it in the “OS and intangible assets” menu.

Accounting info

On the first tab of the document we will indicate the method of receipt of the fixed assets - under a leasing agreement. For the equipment itself, we will choose our Steepline 4SL03 CNC machine. The division and warehouse are also indicated here. The account in our example will be 08.04.2.
On the next tab - equipment, it is enough to indicate the main tool itself, which is located in the directory of the same name. Inv. the number will be entered automatically. We will not describe in detail the creation of filling out the OS directory. You shouldn't have any problems with this. Next, let's move on to the next tab - “Accounting”.
Correctly filling out the data contained on it is very important, because you will be setting up not only the accounting system, but also how depreciation will be calculated. The accounting account in our case is 01.03. We also indicated that we will calculate depreciation using the straight-line method (in equal parts). Depreciation will take place on account 02.03.

How to reflect leasing in 1s 8.3 from the lessee

Payment of advance payments The client-bank is not used. A payment order in 1C 8.3 is created in the Bank and cash desk tabs - then Payment orders and on the basis of it we register the document Write-off from a current account in 1C. In the payment order:

• The type of transaction must be specified as Payment to supplier;
• The amount is indicated in full with the redemption price. The distribution of this amount will be in 1C postings;
• Check the Paid box;
• A debit from a current account is registered via Enter document debit from a current account:

• The object is identified on the lessor’s balance sheet – 05;
• The object is identified on the balance sheet of the lessee - 07.2.

Set the Debt repayment value to By document.

Accounting for leasing in 1C 8.3 on the balance sheet of the lessee - postings and examples

Attention

How to carry out leasing operations in the 1C 8.3 Accounting program? Let's consider an example of accounting for leasing in 1C Accounting 8.3, when fixed assets are listed on the balance sheet of the lessee. Receipt of equipment leasing First, let's do the receipt of property. Let’s go to the “Fixed assets and intangible assets” menu, then in the “Receipt of fixed assets” section, select “Receipt of leasing”.

To create a new document, click the “Create” button in the window that opens. A new document window will open. First, fill out the header of the document. Let's indicate there:

• organization
• counterparty
• agreement with the counterparty
• Settlement account is indicated as 76.07.1

We will indicate what equipment we are bringing, quantity and price.

In the latest releases of 1C 8.3, the “Leasing Service” operation has been added to it: An example of transactions for leasing services in 1C Accounting looks like this: Also in the 1C 8.3 program, in the “OS and Intangible Materials” section, a document has appeared that allows you to change the reflection of expenses for leasing payments : Calculation of depreciation of equipment In our case, the equipment is on the balance sheet of our enterprise, so the reduction in its initial cost occurs due to depreciation. Depreciation in 1C is calculated at the end of the month using the “Closing the Month” regulatory procedure. Before performing the operation, do not forget to restore the sequence of documents (repost them from the moment of the last corrected document).

Receipt of equipment for leasing in 1s 8 3 on the balance sheet of the lessor

In the latest releases of 1C 8.3, the “Leasing Service” operation was added to it: An example of transactions for leasing services in 1C Accounting looks like this: Also in the 1C 8.3 program, in the “OS and Intangible Materials” section, a document appeared that allows you to change the reflection of expenses for leasing payments: Calculation of depreciation of equipment In this case, the equipment is on the balance sheet of our enterprise, so the reduction in its initial cost occurs due to depreciation. Depreciation in 1C is calculated at the end of the month using the “Closing the Month” regulatory procedure. Before performing the operation, do not forget to restore the sequence of documents (repost them from the moment of the last corrected document).

Let's consider an example of accounting for leasing in 1C Accounting 8.3, when fixed assets are listed on the balance sheet of the lessee.

First, we will receive the property. Let’s go to the “OS and intangible assets” menu, then in the “ ” section select “Access to leasing”. To create a new document, click the “Create” button in the window that opens. A new document window will open.

First, fill out the header of the document. Let's indicate there:

• organization;
• counterparty;
• agreement with the counterparty;
• indicate the settlement account 76.07.1 .

Upon receipt of 1C 8.3 on the lessee’s balance sheet, we make the following entries:

Registration of equipment and other property

After you have created the receipt of fixed assets, you need to take them into account. To do this, in the same section, select “ “.

Click the “Create” button and fill out the document:

• We indicate that we accept equipment for registration with;
• indicate the financially responsible person (MRP);
• indicate the location of the fixed asset.

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• type of operation - equipment;
• method of receipt - under a leasing agreement;
• Next, we select the counterparty, contract and equipment from the “Nomenclature” directory.

On the “Fixed Assets” tab, we indicate the property already from the “Fixed Assets” directory. Essentially, this is a fixed asset card.

Information for calculating depreciation is located on the “Accounting” tab. Here we fill in the following fields:

• accounting account: 01.03;
• accounting procedure: ;
• Next, we indicate in what order depreciation will be calculated.

I have it filled in like this:

On the “Tax Accounting” tab, as a rule, the same parameters are indicated.

Now the document can be posted. Please note that the data entered when accepting a fixed asset for accounting is reflected automatically in its card:

How to reflect the monthly lease payment

The leasing payment in the program is reflected as a receipt document in the “Purchases” menu. In the latest releases of 1C 8.3, the “Leasing Service” operation was added to it:

An example of postings for leasing services in 1C Accounting looks like this: