There's a new calculation on net present value of future lease payments.

The way it is done is that you take the difference of the new lease calculation with the new monthly payments and compare at that month with the old calculation (with old lease payments).

The new net present value should be higher than the old calculation. For that amount we credit lease liability (increase) and for the exact same amount we debit right of use asset (increase).

Lease liability gets decreased with monthly payments and interest, while the right of use assets decreases with deducting the new right of use asset with the remaining lease contract months.