Commencement journals now balance

The journal recognising a new lease carried two lines: the asset debit and the liability credit. On a lease whose asset cost also includes initial direct costs, a dilapidations provision or incentives received, those two lines do not balance, and the export flagged the batch accordingly.

The entry now carries a counterpart line for each: Restoration Provision, Initial Direct Costs Settlement, and Lease Incentives Received. A lease with none of these keeps the simple two-line entry, and the routine monthly journals are unchanged.

If you sync journals and your leases carry dilapidations, map the new Restoration Provision account before your next sync that includes opening entries.