Journal entries

Two batches per month — the Monthly Lease Amortization (aggregated by branch, with per-lease supporting detail) and the auto-reversing Monthly Current Portion of Leases Entry. Posting to the Acumatica prod connection.

Posting month

22 leases contributing to this month’s amortization.

Monthly Lease Amortization 05-2026

Posting date May 31, 2026. 2 branch sections · totals debit $58,495.25 / credit $58,495.25 · in balance

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Beckenhauer Construction BC

L37 — reverse payment posted to Office Rent

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BC	2710	Operating Lease Liabilities	10	—	Reclassify operating payment out of expense	$16,734.38
BC	6101	Office Rent	10	—	Reverse cash payment originally booked to expense		$16,734.38
2 lines						$16,734.38	$16,734.38

Supporting detail — per-lease contribution (1 line)

Lease	Class	Account	Memo	Debit	Credit
L37	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$16,734.38
Totals must tie to the step's aggregated lines above.				$16,734.38	$0.00

L37 — real property (project X)

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BC	6101	Office Rent	10	—	Straight-line operating lease cost for the period	$11,753.04
BC	1810	ROU Asset - Operating Leases	10	—	Operating ROU amortization		$10,155.42
BC	2710	Operating Lease Liabilities	10	—	Interest accretion on operating lease liability		$1,597.62
3 lines						$11,753.04	$11,753.04

Supporting detail — per-lease contribution (3 lines)

Lease	Class	Account	Memo	Debit	Credit
L37	operating	Office Rent	Straight-line lease cost	$11,753.04
L37	operating	ROU Asset - Operating Leases	ROU amortization		$10,155.42
L37	operating	Operating Lease Liabilities	Interest accretion		$1,597.62
Totals must tie to the step's aggregated lines above.				$11,753.04	$11,753.04

Beckenhauer Construction Leasing, LLC BL

Reverse finance lease payments posted to Equipment Lease Expense

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	2720	Finance Lease Liabilities	10	—	Reclassify finance payments out of expense	$8,188.37
BL	6120	Equipment Lease Expense	10	—	Reverse cash payment originally booked to expense		$8,188.37
2 lines						$8,188.37	$8,188.37

Supporting detail — per-lease contribution (11 lines)

Lease	Class	Account	Memo	Debit	Credit
L31	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$258.21
L32	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$51.60
L33	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$555.63
L34	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$445.64
L35	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$1,103.69
L36	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$979.57
PU76	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$1,012.63
PU77	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$1,029.95
PU79	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$917.40
PU80	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$916.65
PU81	finance	Finance Lease Liabilities	Move payment from expense to finance lease liability	$917.40
Totals must tie to the step's aggregated lines above.				$8,188.37	$0.00

Record finance ROU amortization

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	6790	Amortization of ROU Asset	10	—	Amortization of finance ROU asset	$8,924.21
BL	1660	Accumulated Amortization - Finance ROU Asset	10	—	Accumulated amortization of finance ROU asset		$8,924.21
2 lines						$8,924.21	$8,924.21

Supporting detail — per-lease contribution (22 lines)

Lease	Class	Account	Memo	Debit	Credit
L31	finance	Amortization of ROU Asset	ROU amortization	$236.51
L32	finance	Amortization of ROU Asset	ROU amortization	$47.28
L33	finance	Amortization of ROU Asset	ROU amortization	$502.85
L34	finance	Amortization of ROU Asset	ROU amortization	$405.41
L35	finance	Amortization of ROU Asset	ROU amortization	$1,065.04
L36	finance	Amortization of ROU Asset	ROU amortization	$946.28
PU76	finance	Amortization of ROU Asset	ROU amortization	$1,206.59
PU77	finance	Amortization of ROU Asset	ROU amortization	$1,227.97
PU79	finance	Amortization of ROU Asset	ROU amortization	$1,095.55
PU80	finance	Amortization of ROU Asset	ROU amortization	$1,095.02
PU81	finance	Amortization of ROU Asset	ROU amortization	$1,095.71
L31	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$236.51
L32	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$47.28
L33	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$502.85
L34	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$405.41
L35	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$1,065.04
L36	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$946.28
PU76	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$1,206.59
PU77	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$1,227.97
PU79	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$1,095.55
PU80	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$1,095.02
PU81	finance	Accumulated Amortization - Finance ROU Asset	Accumulated amortization		$1,095.71
Totals must tie to the step's aggregated lines above.				$8,924.21	$8,924.21

Record finance interest accretion

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	7500	Interest Expense	10	—	Interest expense on finance lease liability	$786.01
BL	2720	Finance Lease Liabilities	10	—	Interest accretion on finance lease liability		$786.01
2 lines						$786.01	$786.01

Supporting detail — per-lease contribution (22 lines)

Lease	Class	Account	Memo	Debit	Credit
L31	finance	Interest Expense	Interest expense	$18.98
L32	finance	Interest Expense	Interest expense	$3.96
L33	finance	Interest Expense	Interest expense	$68.96
L34	finance	Interest Expense	Interest expense	$59.31
L35	finance	Interest Expense	Interest expense	$120.80
L36	finance	Interest Expense	Interest expense	$107.21
PU76	finance	Interest Expense	Interest expense	$78.94
PU77	finance	Interest Expense	Interest expense	$80.29
PU79	finance	Interest Expense	Interest expense	$82.65
PU80	finance	Interest Expense	Interest expense	$82.42
PU81	finance	Interest Expense	Interest expense	$82.49
L31	finance	Finance Lease Liabilities	Interest accretion		$18.98
L32	finance	Finance Lease Liabilities	Interest accretion		$3.96
L33	finance	Finance Lease Liabilities	Interest accretion		$68.96
L34	finance	Finance Lease Liabilities	Interest accretion		$59.31
L35	finance	Finance Lease Liabilities	Interest accretion		$120.80
L36	finance	Finance Lease Liabilities	Interest accretion		$107.21
PU76	finance	Finance Lease Liabilities	Interest accretion		$78.94
PU77	finance	Finance Lease Liabilities	Interest accretion		$80.29
PU79	finance	Finance Lease Liabilities	Interest accretion		$82.65
PU80	finance	Finance Lease Liabilities	Interest accretion		$82.42
PU81	finance	Finance Lease Liabilities	Interest accretion		$82.49
Totals must tie to the step's aggregated lines above.				$786.01	$786.01

Reverse operating lease payments posted to Equipment Lease Expense

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	2710	Operating Lease Liabilities	10	—	Reclassify operating payments out of expense	$6,054.62
BL	6120	Equipment Lease Expense	10	—	Reverse cash payment originally booked to expense		$6,054.62
2 lines						$6,054.62	$6,054.62

Supporting detail — per-lease contribution (10 lines)

Lease	Class	Account	Memo	Debit	Credit
L28	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$120.99
L29	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$421.16
L30	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$346.71
PU56	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$651.19
PU57	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$651.19
PU59	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$740.72
PU60	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$820.91
PU61	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$820.91
PU62	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$740.42
PU63	operating	Operating Lease Liabilities	Move payment from expense to operating lease liability	$740.42
Totals must tie to the step's aggregated lines above.				$6,054.62	$0.00

Recognize straight-line operating lease cost (Equipment Lease Expense)

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	6120	Equipment Lease Expense	10	—	Straight-line operating lease cost for the period	$6,054.62
BL	1810	ROU Asset - Operating Leases	10	—	Operating ROU amortization		$5,894.45
BL	2710	Operating Lease Liabilities	10	—	Interest accretion on operating lease liability		$160.17
3 lines						$6,054.62	$6,054.62

Supporting detail — per-lease contribution (30 lines)

Lease	Class	Account	Memo	Debit	Credit
L28	operating	Equipment Lease Expense	Straight-line lease cost	$120.99
L29	operating	Equipment Lease Expense	Straight-line lease cost	$421.16
L30	operating	Equipment Lease Expense	Straight-line lease cost	$346.71
PU56	operating	Equipment Lease Expense	Straight-line lease cost	$651.19
PU57	operating	Equipment Lease Expense	Straight-line lease cost	$651.19
PU59	operating	Equipment Lease Expense	Straight-line lease cost	$740.72
PU60	operating	Equipment Lease Expense	Straight-line lease cost	$820.91
PU61	operating	Equipment Lease Expense	Straight-line lease cost	$820.91
PU62	operating	Equipment Lease Expense	Straight-line lease cost	$740.42
PU63	operating	Equipment Lease Expense	Straight-line lease cost	$740.42
L28	operating	ROU Asset - Operating Leases	ROU amortization		$108.21
L29	operating	ROU Asset - Operating Leases	ROU amortization		$393.88
L30	operating	ROU Asset - Operating Leases	ROU amortization		$321.00
PU56	operating	ROU Asset - Operating Leases	ROU amortization		$646.39
PU57	operating	ROU Asset - Operating Leases	ROU amortization		$647.80
PU59	operating	ROU Asset - Operating Leases	ROU amortization		$724.78
PU60	operating	ROU Asset - Operating Leases	ROU amortization		$803.32
PU61	operating	ROU Asset - Operating Leases	ROU amortization		$800.75
PU62	operating	ROU Asset - Operating Leases	ROU amortization		$724.16
PU63	operating	ROU Asset - Operating Leases	ROU amortization		$724.16
L28	operating	Operating Lease Liabilities	Interest accretion on operating liability		$12.78
L29	operating	Operating Lease Liabilities	Interest accretion on operating liability		$27.28
L30	operating	Operating Lease Liabilities	Interest accretion on operating liability		$25.71
PU56	operating	Operating Lease Liabilities	Interest accretion on operating liability		$4.80
PU57	operating	Operating Lease Liabilities	Interest accretion on operating liability		$3.39
PU59	operating	Operating Lease Liabilities	Interest accretion on operating liability		$15.94
PU60	operating	Operating Lease Liabilities	Interest accretion on operating liability		$17.59
PU61	operating	Operating Lease Liabilities	Interest accretion on operating liability		$20.16
PU62	operating	Operating Lease Liabilities	Interest accretion on operating liability		$16.26
PU63	operating	Operating Lease Liabilities	Interest accretion on operating liability		$16.26
Totals must tie to the step's aggregated lines above.				$6,054.62	$6,054.62

Monthly Current Portion of Leases Entry 05-2026Auto-reversing

Posting date May 31, 2026. 2 branch sections · totals debit $240,274.39 / credit $240,274.39 · in balance

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Beckenhauer Construction BC

Reclassify operating current portion

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BC	2711	Current Portion Clearing - Operating Lease Liabilities	10	—	Current portion of operating lease liability	$117,256.64
BC	2321	Current Portion of Operating Lease Liability	10	—	Current portion of operating lease liability		$117,256.64
2 lines						$117,256.64	$117,256.64

Beckenhauer Construction Leasing, LLC BL

Reclassify finance current portion

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	2721	Current Portion Clearing - Finance Lease Liabilities	10	—	Current portion of finance lease liability	$90,995.05
BL	2322	Current Portion of Finance Lease Liability	10	—	Current portion of finance lease liability		$90,995.05
2 lines						$90,995.05	$90,995.05

Reclassify operating current portion

Branch	Account #	Account	Sub	Project / Cost code	Memo	Debit	Credit
BL	2711	Current Portion Clearing - Operating Lease Liabilities	10	—	Current portion of operating lease liability	$32,022.70
BL	2321	Current Portion of Operating Lease Liability	10	—	Current portion of operating lease liability		$32,022.70
2 lines						$32,022.70	$32,022.70