Fixed assets transferred to you under the lease, consider on off-balance account 001, which is called "the Leased asset". For documenting such an operation, use the rental agreement and act of acceptance-transfer of fixed assets (standardized form FA-1). When transferring such facilities to rent for them to keep those inventory numbers that were determined by the lessor. The amount you put down on the basis of accompanying documents given to you by the landlord.
If you are an organization of the contractor (e.g., executing construction contracts), then transferred to the mounting hardware, consider off-balance 005. When you receive such equipment make the act of acceptance-transmission equipment installation" (unified form number OS-15).
You can also write off fixed assets at off-balance account when you transfer a lease to another person. For this there is the expense 011 "OS leased". The basis for recording is the Treaty and the act of reception-transmission. The amount shown on off-balance account 011, must conform to that specified in the rental agreement.
If you have low-value fixed assets, you can take them into account in the composition of the inventory, using off-balance sheet account (PBU 6/01). To do this, you should place the requirement of an invoice (a unified form number M-11).
To facilitate the management of asset accounting, you can create your off-balance sheet accounts. Be sure to specify them in the accounting policy of the organization. Information contained in these accounts, provide background information, made to the reporting form №1 "Accounting balance sheet". In that case, if there are no lines off-balance sheet accounts, add them yourself.