Finance Leases - Lessor's books

Hi I would like to ask question related to how the Lessor is accounting for the finance lease, I understand the entries for finance charge and how to calculate current/non current finance receivable, these mirror how the lessee is accounting for his lease liability Lessee Debits the asset and credits Lease payable, but when lessor Debits Finance Receivable what is the credit side of this entry? Thank you