2. On the start date of the lease term, the enterprise will take the lower of the fair value (including value-added tax) of the leased assets on the lease start date and the present value of the minimum lease payment, plus the initial direct expenses that can be directly attributed to the leased project during the lease negotiation and signing of the lease contract, deduct the deductible value-added balance as the recorded value of the leased assets, and debit "fixed assets-financing leased fixed assets". According to the minimum lease payment, credit: "long-term payable" account; According to the initial direct expenses, credit: "bank deposit" and other subjects; According to the difference, debit: "unconfirmed financing expenses" account.