How should a lease for a general capital asset be recorded in the governmental activities accounts at the inception of the lease?

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When a lease for a general capital asset is recorded in the governmental activities accounts at the inception of the lease, both a lease asset account and a lease obligations payable account should be recorded. The lease asset account will be debited for the cost of the asset acquired under the lease, and the lease obligations payable account will be credited for the present value of the lease payments to be made over the lease term.

How Should a Lease for a General Capital Asset Be