Русско-англо-русский юридический словарь

The lease becomes an on balance sheet liability that attracts interest – balanced by a new asset on the other side of the balance sheet. (KPMG in the UK)

For lessees, the lease becomes an on-balance sheet liability that attracts interest, together with a new asset on the other side of the balance sheet. In other words, lessees will appear to become more asset-rich but also more heavily indebted. (KPMG Global)

Similarly, an item is an off-balance-sheet liability when the contingent event creates an on-balance-sheet liability. (CourseHero)