capital balance for leased asset

Dear sir, Sorry this may be a stupid question but I really couldnt figure out why. In the following question, the initial capital balance seems to be 25 mln, instead of (25-initial deposit 2 = 23). Can you look into this thank you very much ? (as I thought the capital balance on both the asset and liability side should both = cash price - initial deposit. ) "On 1 April 20x1, Fresco acquired an item of plant under a finance lease agreement that had an implicit finance cost of 10% per annum. The lease payments in the trial balance represent an initial deposit of $2million paid on 1 April 20x1 and the first annual rental of $6min paid on 31 Mar 20x2. The lease agreement requires further annual payments of $6mln on 31 Mar each year for the next four years. Had the plant not been leased it would have cost $25 million to purchase for cash. The provided answer has the balance on 1 April 20x1 for the lease asset at 25,000, and also the depreciation expenses is 25/5 = 5k. The trial balance for the relevant entries are: PP&E - at cost debit balance of 48000 Accumulated depreciation of PP&E at 1 April 20x1 credit balance of 33500 Lease payments debit balance of 8000 regards Lm