3, unrecognized finance charges assessed. Under a finance lease, the rent paid by the lessee to the lessor, includes both principal and interest. Lessee pays the rent, should, on the one hand, to reduce long-term payables, on the other hand should be at the same time not recognized finance lease charges method is recognized as the current financing costs, and prior pay the rent (that is, under the circumstances of each issue initially equal amounts of rent), the rent paid in the first period of the lease term does not include interest, simply to reduce the long-term payables, and do not have to confirm the current financing costs.