In Cradle the journal entries for the amortization of the right of use asset are the following:

For an operating lease:

For a finance lease:

The amortization is charged against the right-of-use asset. Under ASC 842, a company is not required to present "Accumulated Amortization". Instead, ASC 842 has specific disclosures related to the right of use asset. Refer to our disclosure report for what those are.

Within Cradle, if you want to know the cost less the accumulated amortization and the carrying amount of the right of use asset refer to the balance sheet report:

As a result, there is no need to maintain an accumulated amortization GL account.

You can also drill down the amortization number for any time period in the income statement or disclosure report.