Group 1 - The core viewpoint of the article discusses the accounting treatment of financing leases by manufacturers or dealers, emphasizing that it is similar to installment sales of goods [1][2][3] - Under the new leasing standards, revenue from financing leases is recognized at the start of the lease, with the difference between the sales price and total receipts recognized as "unrealized financing income" [1][2] - The accounting entries for financing leases include recognizing receivables and revenue at the lease commencement date, and subsequently recognizing rental income during the lease term [2][3] Group 2 - The accounting treatment for installment sales by manufacturers or dealers is outlined, showing that it follows similar principles to financing leases [3][4] - The recognition of revenue and costs is consistent across both financing leases and installment sales, with revenue recognized when control of the goods transfers [3] - The treatment of unrecognized financing income and the allocation of financial expenses are also detailed, indicating a structured approach to revenue recognition [4]