Value of the asset 67000
estimated economic useful life 15 years
Lease term 14 years
Implicit interst rate 12%
Residual value 12000
Annual payment 10108

显然这是capital lease,下面是我记得：Debit                          Credit

Van Leasehold			67000
Van lease long-term liability					67000
Accumulated Depriciation			4786
Van Leasehold					4786
Interest expense			8040
Van llease long-term liability			2068
Cash					10108

我应该怎么记 depirciation expense ? 和哪个组成一组呢，谢谢了