Capital lease for lessor: initial on income statement - sales-type vs direct financing

From the lessor point of view, how to recognize the direct financing lease on income statement initially?

For sales type: PV of lease payment goes to revenue and cost goes to COGS. For direct financing, what needs to be done on IS at the inital of the lease?

Many thanks.

Nothing. from lessor’s perspective, it is like giving a loan. At inception, one does not recognize int revenue.